Item	This term:	is defined in:
1.	Australian resident	section 995-1
2.	Commissioner	section 995-1
3.	company	section 995-1
4.	entity	section 960-100
4A.	foreign resident	section 995-1
5.	individual	section 995-1
6.	partnership	section 995-1
7.	person	section 995-1
8.	trustee	section 995-1
9.	you	section 4-5

Item	This term:	is defined in:
1.	amount	section 995-1
2.	assessable income	Division 6
3.	assessment	section 995-1
3A.	Australia	Subdivision 960-T
4.	deduct, deduction	Division 8
5.	income tax	section 995-1
6.	income year	section 995-1
7.	taxable income	section 4-15
8.	this Act	section 995-1

Item	For this case ...	See:
1.	A company does not maintain continuity of ownership and control during the income year and does not satisfy the business continuity test	Subdivision 165-B
1B.	An entity is a member of a consolidated group at any time in the income year	Part 3-90
2.	A company becomes a PDF (pooled development fund) during the income year, and the PDF component for the income year is a nil amount	section 124ZTA of the Income Tax Assessment Act 1936
3.	A shipowner or charterer: has its principal place of business outside Australia; and carries passengers, freight or mail shipped in Australia	section 129 of the Income Tax Assessment Act 1936
4.	An insurer who is a foreign resident enters into insurance contracts connected with Australia	sections 142 and 143 of the Income Tax Assessment Act 1936
5.	The Commissioner makes a default or special assessment of taxable income	sections 167 and 168 of the Income Tax Assessment Act 1936
6.	The Commissioner makes a determination of the amount of taxable income to prevent double taxation in certain treaty cases	section 24 of the International Tax Agreements Act 1953

Item	Income tax is payable by this kind of entity:	because of this provision:
1	An individual	section 4-1
2	A company, that is: a body corporate; or an unincorporated body (except a partnership)	section 4-1
3	A company that was a member of a wholly-owned group if a former subsidiary in the group is treated as having disposed of leased plant and does not pay all of the income tax resulting from that treatment	section 45-25
3A	A company that is a corporate collective investment vehicle (CCIV)	Subdivision 195 C
3B	The trustee of an attribution managed investment trust (AMIT)	sections 276 405 to 276 425
4	A superannuation provider in relation to a complying superannuation fund	sections 295-5 and 295-605
5	A superannuation provider in relation to a non-complying superannuation fund	sections 295-5 and 295-605
6	A superannuation provider in relation to a complying approved deposit fund	section 295-5
7	A superannuation provider in relation to a non-complying approved deposit fund	section 295-5
8	The trustee of a pooled superannuation trust	section 295-5
8A	A sovereign entity	section 880-55
9	A corporate limited partnership	section 94J
10	A mutual insurance association (as described in section 121)	section 121
11	A trustee (except one covered by another item in this table), but only in respect of some kinds of income of the trust	sections 98, 99, 99A and 102
13	The trustee of a public trading trust	section 102S

Item	This kind of entity is liable to pay income tax worked out by reference to:	See:
1	A company that was a member of a wholly-owned group is jointly and severally liable to pay an amount of income tax if a former subsidiary in the group is treated as having disposed of leased plant and does not pay all of the income tax resulting from that treatment.	section 45-25
1A	The trustee of an attribution managed investment trust (AMIT) is liable to pay income tax on certain amounts reflecting under attribution of income or over attribution of tax offsets	sections 276 405 to 276 425
2	A superannuation provider in relation to a complying superannuation fund is to be assessed and is liable to pay income tax on no-TFN contributions income as well as on taxable income.	sections 295-5 and 295-605
3	A superannuation provider in relation to a non-complying superannuation fund is to be assessed and is liable to pay income tax on no-TFN contributions income as well as on taxable income.	sections 295-5 and 295-605
4	An RSA provider is to be assessed and is liable to pay income tax on no-TFN contributions income as well as on taxable income.	sections 295-5, 295-605 and 320-155
5	An Australian resident individual with: eligible foreign remuneration under section 23AF; or foreign earnings under section 23AG; (from working in a foreign country) is liable to pay income tax worked out by reference to his or her assessable income less some of his or her deductions.	section 23AF or 23AG
6	A trustee covered by item 11 in the table in section 9-1 is liable to pay income tax worked out by reference to the net income of the trust for the income year.	sections 98, 99 and 99A
8	The trustee of a public trading trust is liable to pay income tax worked out by reference to the net income of the trust for the income year.	section 102S
9	An entity that is liable to pay income tax (worked out by reference to taxable income or otherwise) is also liable to pay income tax worked out by reference to diverted income or diverted trust income for the income year.	section 121H
10	An Australian insurer that re-insures overseas can elect to pay, as agent for the re-insurer, income tax worked out by reference to the amount of the re-insurance premiums.	section 148

Accrued leave transfer payments
	15-5
alienated personal services income
	86-15
allowances
see employment
annual leave
see leave payments
annuities
	27H
approved deposit fund (ADFs)
see superannuation
attributable income
see controlled foreign corporations
avoidance of tax
general	177F
diversion of income	121H
see also transfers of income
bad debts
see recoupment
balancing adjustment
see capital allowances, investments, R&D, scientific research and tax exempt entities
banking
offshore banking unit, deemed interest on payments to by owner	121EK
barter transactions
..........	21, 21A, 15-2
beneficiaries
see trusts
benefits
business, non-cash	21A
consideration, non-cash	21
meals you provide in an in-house dining facility	32-70
see also employment and superannuation
bonus shares
see shares
bounties
..........	15-10
capital allowances
excess of termination value over adjustable value
generally	40-285
for some cars	40-370
depreciating asset in low-value pool	40-445(2)
expenditure in software development pool	40-460
recovery of petroleum resource rent tax	40-750(3)
capital gains
	102-5
see also insurance
car expenses
cents per kilometres reimbursement of	15-70
carried interests
carried interests, not ordinary income	118-21
CFCs
see controlled foreign corporations
charters
see shipping
child
non-trust income of, unearned	102AE
trust income of, unearned	102AG
collecting societies
payments of royalties by copyright collecting societies	15-22
payments of royalties by resale royalty collecting society	15-23
company
see controlled foreign corporations, co-operative company, directors, dividends, liquidation, shareholders and shares
compensation
live stock or trees, recoveries for loss of	385-130
profits or income, insurance or indemnity for loss of	15-30
received by lessor for lessee’s non-compliance with lease obligation to repair	15-25
trading stock, insurance or indemnity for loss of	70-115
see also insurance, live stock, recoupment and scientific research
consideration
see benefits
consolidated groups and MEC groups
Assets in relation to Division 230 financial arrangement	701-61(3)
controlled foreign corporations (CFCs)
attributable income of	456 to 459A
see also dividends and taxes
co-operative company
receipts of	119
credit union
see co-operative company
currency gains
see foreign exchange
currency losses
see recoupment
death
see trusts
debt/equity swap
see shares and units
defence forces
allowances and benefits for service as a member of	15-2
depreciation
see capital allowances
directors
excessive remuneration or retirement payment from company	109
distributions
see dividends
dividends
benefit of LIC capital gain through a trust or partnership	115-280
general	44(1)
distribution from a controlled foreign corporation	47A(1)
franked dividends, credits on	207-20(1), 207-35(1), 207-35(3)
see also liquidation
elections
local government, reimbursement of expenses of	25-65
see also recoupment
electricity connections
see recoupment
employees
see shares
employment
allowances and benefits in relation to employment or rendering services	15-2
employment termination payment	82-10 82-65 82-70
other payments for employment termination	83-295
return to work payments	15-3
see accrued leave transfer payments, leave payments, superannuation and sections 82-10A and 82-10C of the Income Tax (Transitional Provisions) Act 1997
environment
see recoupment
farm management deposits
repayments of	393-10
films
Australian, proceeds of investment in	26AG
financial arrangements
gains from	230-15(1)
foreign exchange
gains	775-15
see also recoupment
foreign income tax deduction for franked distributions
Additional Tier 1 capital exception	15-80
forestry agreement
amount where section 82KZMG of the 1936 Act applies	15-45
CGT event in relation to forestry interest in agreement	82KZMGB
forestry managed investment schemes
forestry manager’s receipts under scheme	15-46
CGT event in relation to forestry interest in scheme for initial participant	394-25(2)
CGT event in relation to forestry interest in scheme for subsequent participant	394-30(2)
franked dividends
see dividends
funeral policy
benefit under	15-55
general insurance companies and companies that self insure
gross premiums reduction in value of adjusted liability for incurred claims	321-45 321-10
reduction in value of adjusted liability for remaining coverage	321-50
reduction in value of outstanding claims liability	321-80
geothermal energy
providing geothermal exploration information	15-40
grapevines
see recoupment
horticultural plants
see recoupment
improvements
see leases
imputation
see dividends
indemnity
see compensation and recoupment
insurance
bonuses	26AH, 15-75
company, demutualisation of	121AT
life insurance, transfer of contributions by superannuation fund or approved deposit fund to	295-260
payments from a non-resident reinsurer in respect of a loss	148
premiums in respect of Australian business received by non-resident insurers	143
premiums paid to a non-resident for reinsurance	148
premiums paid to mutual insurance association	121
premiums payable to a non-resident for insurance of property in Australia	142(1)
premiums payable to a non-resident for insuring an event that can only happen in Australia	142(1)
premiums payable to a non-resident under an insurance contract with a resident	142(2)
rebates and premiums refunded to a superannuation fund trustee	295-320 (table item 4)
see also compensation, life insurance companies and recoupment
interest
overpaid tax, on	15-35
qualifying securities, on	159GQ, 159GW(1)
see also co-operative companies and leases
investments
prizes from investment-related lotteries	26AJ
qualifying securities, payments to partial residents made under	159GW(2)
qualifying securities, amount assessable to issuer of	159GT(1B)
qualifying securities, balancing adjustment on the transfer of	159GS
securities, variation in terms of	159GV(2)
securities lending arrangements	26BC
traditional securities, gains on the disposal or redemption of	26BB
see also films and interest
landcare operations
see recoupment
leased plant	Division 45
leases
amounts received by lessor from lessee for non-compliance with lease obligation to repair	15-25
interest component of payments under non-leveraged finance leases	159GK
partnership leasing property under non-leveraged finance lease, new partner or contribution of capital since 14 May 1985	159GO
premiums relating to assignment of a lease granted before 20 September 1985	26AB
profit on disposal of previously leased motor vehicles	Subdivision 20-B
leases of luxury cars
accrual amounts	242-35
adjustment amounts (lessee)	242-70
adjustment amounts (lessor)	242-65
leave payments
accrued leave transfer payment	15-5
unused annual leave payment ..........	83-10
unused long service leave payment	83-80
see employment
life insurance companies	Subdivision 320-B
limited recourse debt
excessive deduction amount (debtor)	243-40
excessive deduction amount (partner)	243-65
liquidation
distribution to a shareholder in winding up a company	47(1)
live stock
death or destruction of	Subdivision 385-E
departing Australia and	385-160, 385-163
insolvency, and	385-160, 385-163
profits on death or disposal of	Subdivision 385-E, 385-160
see also compensation and trading stock
long service leave
see leave payments
losses
see compensation
lotteries
see investments
managed investment trusts
gains etc. from carried interests	275-200(2)
meals
see benefits
Mining
providing mining, quarrying or prospecting information	15-40
minors
see child
motor vehicles
see car expenses and leases
mutual insurance
see insurance
non-cash benefits
see benefits and employment
notional sales and loans
adjustment amounts (lessee)	240-110(2)
adjustment amounts (lessor)	240-105(2)
notional interest	240-35(1)
profit on actual sale	240-35(3)
profit on notional sale	240-35(2)
offshore banking units
see banking
partnerships
net income of, partner’s interest in	92(1)
uncontrolled partnership income, effect of	94
see also leases
petroleum
resource rent tax, recovery of	20-30(1)
see also capital allowances
premiums
see insurance, leases and superannuation
primary production
see recoupment
prizes
see investments
profits
cross-border transfer pricing	815-30
profit-making undertaking or plan	15-15
sale of property acquired before 20 September 1985 for profit-making by sale	25A
see also avoidance of tax
Project pools
An amount received for the abandonment, sale or other disposal of a project	40-830, 40-832
property
see profits and trusts
quarrying
see mining and recoupment
R&D
balancing adjustment	40-292, 40-293, 355-315 and 355-525
disposal of R&D results	355-410
recoupments and feedstock adjustments	355-450
rates
see recoupment
recoupment
insurance or indemnity for deductible losses or outgoings	Subdivision 20-A
other recoupment for certain deductible losses or outgoings	Subdivision 20-A
see also car expenses, compensation, elections and petroleum
registered emissions units
disposal of	420-25
disposal for a non-commercial purpose..........	420-40
difference between opening and closing value of	420-45
reimbursements
see car expenses, dividends, elections, petroleum and recoupment
reinsurance
see insurance
retirement payments
see directors, leave payments and shareholders
rights to income
see transfers of income
roads
see timber
royalties
..........	15-20
schemes
see avoidance of tax
scholarship plan
benefit under	15-60
scientific research
consideration for disposal or destruction of buildings acquired for scientific research	73A(4)
securities
see investments
services
see co-operative companies, employment, loans and trusts
shareholders
excessive remuneration or retirement payment from company	109
loans, payments and credits from company	Division 7A of Part III
see also dividends
shares
acquired in a debt/equity swap, profit on the disposal cancellation or redemption of	63E(4)
bonus shares, cost of	6BA
buy-backs	159GZZZJ to 159GZZZT
employee share schemes	Subdivisions 83A-B and 83A-C
holding company shares held by a subsidiary, cancellation of	159GZZZC to 159GZZZI
see also dividends
shipping
goods shipped in Australia, amounts paid to foreign shipowners and charterers for	129
subsidies
..........	15-10
superannuation
associated earnings on non-concessional contributions	Subdivision 292-B
benefits generally	Divisions 301 to 306
benefits in breach of legislative requirements	Division 304
benefits received from older superannuation funds	26AF, 26AFA
complying fund becomes non-complying, effect of	295-320 (table item 2)
contributions to an approved deposit fund	Subdivisions 295-C and 295-D
contributions to an RSA	Subdivision 295-C
contributions to a superannuation fund	Subdivisions 295-C and 295-D
death benefits	302-75 302-85 302-90 302-145
excess concessional contributions	291-15(a)
first home super saver scheme	313-20
foreign superannuation funds and schemes, benefits from	305-70
member benefits	301-20 301-25 301-35 301-40 Subdivision 301-C
foreign fund becoming Australian, effect of	295-320 (table item 3)
no-TFN contributions income	295-605
release authorities, payments from	304-20
returned contributions	290-100
trustee’s liability to pay tax	295-5(2) and (3)
see insurance
tax avoidance
see avoidance of tax and transfers of income
tax exempt entities
treatment of income and gains on becoming taxable	Schedule 2D
taxes
see dividends, foreign investment funds, interest and recoupment
termination of employment
see directors, eligible termination payments, leave payments and shareholders
theft
see recoupment
trading stock
change in interests in	70-100
death of trader and	70-105
difference between opening and closing value of	70-35
disposal not at arm’s length	70-20
disposal of outside ordinary course of business	70-90, 70-95
see also compensation and tax exempt entities
transfer pricing
arm’s length principle for cross-border conditions between entities	Subdivision 815-B
arm’s length principle for permanent establishments	Subdivision 815-C
transfers of income
consideration for transfer of right to income	102CA
payments for transfer or disposal of property	262
transferee, effect on of transfer of right to income	102C
transferor, effect on of transfer of right to income	102B
travel expenses
see car expenses
trusts
beneficiary under legal disability or with a vested and indefeasible interest in trust income	100
deceased estates, income of	101A
discretionary trusts	101
net income of a trust estate, your present entitlement to	97, 101
non-resident beneficiaries, liability to tax of	98A
non-resident trust estates to which you have transferred property or services, income of	102AAZD
property of applied for benefit of beneficiaries	99B
trust estate includes income from another trust estate	94(5)
trustees’ liability to tax	98, 99, 99A, 102, 102S
see also avoidance of tax and superannuation
unearned income
see child
units
acquired in a debt/equity swap, profit on the disposal, cancellation or redemption of	63E(4)
water conservation
see recoupment
winding-up
see insurance and liquidation
wool clips
double wool clips, treatment of	385-135, 385-155
work in progress
receipt of a work in progress amount	15-50

charity, education or science
educational institution, public	50-5
registered charity	50-5
scientific institution	50-5
scientific research fund	50-5
scientific society etc.	50-5
community service
community service society etc.	50-10
employees and employers
employee association	50-15
employer association	50-15
trade union	50-15
government
constitutionally protected fund	50-25
local governing body	50-25
municipal corporation	50-25
public authority	50-25
state/territory bodies	24AK to 24AZ
health
health benefits organisation	50-30
hospital	50-30
medical benefits organisation	50-30
HIH rescue package
HIH Claims Support Trust	322-10
mining
British Phosphate Commissioners Banaba Contingency Fund	50-35
primary or secondary resources, and tourism
agricultural society etc.	50-40
aviation society etc.	50-40
horticultural society etc.	50-40
industrial society etc.	50-40
manufacturing society etc.	50-40
pastoral society etc.	50-40
tourism society etc.	50-40
viticultural society etc.	50-40
sports, culture or recreation
animal racing society etc.	50-45
art society etc.	50-45
Fédération Internationale de Football Association	50-45
FWWC2023 Pty Ltd	50-45
game society etc.	50-45
ICC Business Corporation FZ-LLC	50-45
literature society etc.	50-45
music society etc.	50-45
Rugby Australia Ltd	50-45
Rugby World Cup (Australia) Pty Ltd	50-45
Rugbypass Limited	50-45
RWC2003 Limited	50-45
sport society etc.	50-45
World Rugby	50-45
World Rugby Events Designated Activity Company	50-45
World Rugby Limited	50-45
World Rugby Tournaments Limited	50-45

acute support packages for veterans and their families
acute support packages for veterans and their families	52-185
agricultural industry exit grants
tobacco industry exit grants	53-10
copyright collecting societies	51-43
Coronavirus economic response payment
certain payments in accordance with the Coronavirus Economic Response Package (Payments and Benefits) Act 2020	53-25
credit unions
interest	23G
defence
Defence Force member, allowances	51-5
Defence Force member, compensation payments for loss of deployment allowance for warlike service	51-5
Defence Force Ombudsman recommendation, reparation payments and additional payments in relation to	51-5
F-111 Deseal/Reseal Ex-gratia Lump Sum Payments	51-5
Former Reserve Defence Force member, compensation payments for loss of pay and/or allowances	51-5
Reserve Defence Force member, pay and allowances	51-5
disasters
2018 storms—relief payments	51-125
dividends or shares
pooled development fund company dividend	124ZM
pooled development fund company shares, income from sale of	124ZN
education and training
Apprenticeship Wage Top-Up payment, recipient of	51-10
bursary, educational allowance etc.	51-10 and 51-35
Commonwealth Trade Learning Scholarship, recipient of	51-10
CRAFT scheme, employer’s income from	51-10
early completion bonuses for apprentices	51-10 and 51-42
Endeavour Awards, research fellowship under	51-10
Endeavour Executive Award	51-10
foreign student, scholarship and bursary to	842-105
full-time student, income from a scholarship, bursary, other educational allowance or educational assistance	51-10 and 51-35
isolated child, income for the provision of education of	51-10 and 51-40
secondary student, income for the provision of education of	51-10 and 51-40
Skills for Sustainability for Australian Apprentices payment, recipient of	51-10
Tools for Your Trade payment (under the program known as the Australian Apprenticeships Incentives Program), recipient of	51-10
family assistance
additional child care subsidy	52-150
additional economic support payment 2020 or additional economic support payment 2021	52-150
back to school bonus or single income family bonus	52-150
child care subsidy	52-150
clean energy advance	52-150
economic security strategy payment to families	52-150
economic support payment, first or second 2020 payment	52-150
ETR payment	52-150
ETR payment, payments under the scheme determined under Part 2 of Schedule 1 to the Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012	52-162
families, payments to, under the scheme determined under Schedule 4 to the Social Security and Other Legislation Amendment (Economic Security Strategy) Act 2008	52-160
family tax benefit	52-150
Household Stimulus Package Act (No. 2) 2009, payments under scheme determined under Schedule 4 to the	52-165
single income family supplement	52-150
stillborn baby payment	52-150
financial arrangements
gains related to exempt income	230-30
financial transactions
pooled development fund company dividends	124ZM
pooled development fund company shares, income from sale of	124ZN
foreign aspects of income taxation
approved overseas project, income from	23AF
Australian-American Education Foundation, grant from	51-10
Commonwealth of Nations country officer, official salary and foreign income	768-100
consul and official staff member, official salary and foreign income	768-100
Defence Force member, foreign resident, pay and allowances of	842-105
Defence Force member, pay and allowances from being on eligible duty	23AD
defence of Australia, overseas person’s income from assisting in Australia’s defence	842-105
diplomat and official staff member, official salary and foreign income	768-100
educational, scientific, religious or philanthropic society, income of a visiting representative of	842-105
expert, foreign resident, remuneration of	842-105
foreign society or association representative, income of	842-105
forex realisation gains, certain	775-20
government representative and members of the entourage, foreign resident, income of	842-105
OBU investment trusts for overseas charitable institutions	121EL(2)
OBU off-shore investment trusts, income to which subsection 121D(6) applies	121EL
overseas charitable institutions, income from OBUs	121ELA(1)
overseas employment income, resident, income of	23AG
persecution victim, payments to	768-105
press representative, foreign, income of	842-105
resistance fighter and victim of wartime persecution, payments to	768-105
United Nations, income from service with	23AB
United States projects, income from approved overseas projects	23AA
health
Continence Aids Payment Scheme, payments under	52-175
interest
judgement debt, personal injury	51-57
unclaimed money and property	51-120
life insurance companies	Subdivision 320-B
National Disability Insurance Scheme
NDIS amounts	52-180
non-cash benefits
business benefit	23L(2)
exempt fringe benefit	23L(1A)
prizes
Prime Minister’s Literary Awards	51-60
Prime Minister’s Prize for Australian History	51-60
Prime Minister’s Prize for Science	51-60
resale royalty collecting societies	51-45
shipping
income from shipping activities	51-100
social security or like payments
ABSTUDY scheme, payment under	Subdivision 52-E
additional economic support payment 2020 or additional economic support payment 2021 under the Social Security Act 1991	52-10
additional economic support payment 2020 or additional economic support payment 2021 under the Veterans’ Entitlements Act 1986	52-65
Australian Victim of Terrorism Overseas Payment	52-10
Better Start for Children with Disability initiative, Outer Regional and Remote payment under	52-172
carer adjustment payment	53-10
carers, 2005 one-off payment to, (carer payment related), 2005 one-off payment to carers (carer service pension related) or 2005 one-off payment to carers (carer allowance related)	52-10
carers, 2006 one-off payment to, (carer payment related), 2006 one-off payment to carers (wife pension related), 2006 one-off payment to carers (partner service pension related), 2006 one-off payment to carers (carer service pension related) or 2006 one-off payment to carers (carer allowance related)	52-10
carers, 2007 one-off payment to, (carer payment related), 2007 one-off payment to carers (wife pension related), 2007 one-off payment to carers (partner service pension related), 2007 one-off payment to carers (carer service pension related) or 2007 one-off payment to carers (carer allowance related).	52-10
carers, 2008 one-off payment to, (carer payment related), 2008 one-off payment to carers (wife pension related), 2008 one-off payment to carers (partner service pension related), 2008 one-off payment to carers (carer service pension related) or 2008 one-off payment to carers (carer allowance related)	52-10
carers, one-off payment to, (carer allowance related) or one-off payment to carers (carer payment related)	52-10
carers, payments to, under the scheme determined under Schedule 3 to the Family Assistance Legislation Amendment (More Help for Families—One-off Payments) Act 2004	52-10
carer supplement.	52-10
child disability assistance	Subdivision 52-A
clean energy payment under the Social Security Act 1991	52-10
clean energy payment under the Veterans’ Entitlements Act 1986	52-65
clean energy payment under the scheme prepared under Part VII of the Veterans’ Entitlements Act 1986	52-65
clean energy payment under the Military Rehabilitation and Compensation Act 2004	52-114
clean energy payment under the scheme determined under section 258 of the Military Rehabilitation and Compensation Act 2004	52-114
Commonwealth education or training payment	Subdivision 52-F
cost of living payment 2022 under the Social Security Act 1991	52-10
cost of living payment 2022 under the Veterans’ Entitlements Act 1986	52-65
disability services payment	53-10
economic security strategy payment under the Social Security Act 1991	52-10
economic support payment, first or second 2020 payment under the Social Security Act 1991	52-10
economic support payment, first or second 2020 payment under the Veterans’ Entitlements Act 1986	52-65
education entry payment supplement under the Social Security Act 1991	52-10
energy assistance payment, one-off payment under the Social Security Act 1991	52-10
energy assistance payment, one-off payment under the Veterans’ Entitlements Act 1986	52-65
ETR payment, payments under the scheme determined under Part 2 of Schedule 1 to the Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012	52-162
farm household allowance under the Farm Household Support Act 2014	Subdivision 52-A
Helping Children with Autism package, Outer Regional and Remote payment under	52-170
Household Stimulus Package Act (No. 2) 2009, payments under the scheme determined under Schedule 4 to the	52-165
pension bonus and pension bonus bereavement payment	52-10 and 52-65
persecution victim, payments to	768-105
pharmaceutical supplement for Australian participants in British nuclear tests or in the British Commonwealth Occupation Force	Subdivision 52-CB
pharmaceutical supplement for Australian surgical-medical team members	Subdivision 52-CC
resistance fighter and victim of wartime persecution, payments to	768-105
Social Security and Other Legislation Amendment (Economic Security Strategy) Act 2008, payments under the scheme determined under Schedule 4 to the	52-160
Social Security and Veterans’ Affairs Legislation Amendment (One-off Payments and Other 2007 Budget Measures) Act 2007, payments under a scheme determined under item 1 of Schedule 2 to the	52-10
Social Security and Veterans’ Affairs Legislation Amendment (One-off Payments and Other 2007 Budget Measures) Act 2007, payments under the scheme determined under Schedule 4 to the	52-10
Social Security and Veterans’ Entitlements Legislation Amendment (One-off Payments and Other Budget Measures) Act 2008, payments under a scheme determined under item 1 of Schedule 2 to the	52-10
Social Security and Veterans’ Entitlements Legislation Amendment (One-off Payments and Other Budget Measures) Act 2008, payments under the scheme determined under Schedule 4 to the	52-10
Social Security and Veterans’ Entitlements Legislation Amendment (One-off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006, payments under the scheme determined under item 1 of Schedule 2 to the	52-10
Social Security and Veterans’ Entitlements Legislation Amendment (One-off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006, payments under the scheme determined under Schedule 4 to the	52-10
Social Security Legislation Amendment (One-off Payments for Carers) Act 2005, payments under the scheme determined under Schedule 2 to the	52-10
social security payments	Subdivision 52-A
training and learning bonus under the Social Security Act 1991	52-10
travelling expenses for Australian participants in British nuclear tests or in the British Commonwealth Occupation Force	Subdivision 52-CB
travelling expenses for Australian surgical-medical team members	Subdivision 52-CC
veteran, Australian and United Kingdom, payment to	53-20
veteran, payment to	Subdivisions 52-B and 52-C
Veterans’ Entitlements Act 1986, lump sum payment under section 198N of the	52-65
wounds and disability pension	53-10
see also welfare
structured settlements and structured orders
annuities and lump sums	Subdivisions 54-B, 54-C and 54-D
student
see education and training
superannuation and related business
approved deposit fund, continuously complying fixed interest, income from 25 May 1988 deposits	295-390 of the Income Tax (Transitional Provisions) Act 1997
approved deposit fund, income from a grant of financial assistance under Part 23 of the Superannuation Industry (Supervision) Act 1993	295-405 (table item 1)
approved deposit fund, non-reversionary bonuses on policies of life assurance	295-335 (table item 1)
benefits from non-complying funds	305-5
pooled superannuation trust, income from constitutionally protected funds	295-335 (table item 2)
pooled superannuation trust, income from current pension liabilities of complying superannuation funds	295-400
pooled superannuation trust, non-reversionary bonuses on policies of life assurance	295-335 (table item 1)
superannuation fund, income from other assets used to meet current pension liabilities	295-390
superannuation fund, income from segregated current pensions assets	295-385
superannuation fund, non-reversionary bonuses on policies of life assurance	295-335 (table item 1)
superannuation fund, regulated, income from a grant of financial assistance under Part 23 of the Superannuation Industry (Supervision) Act 1993	295-405 (table item 1)
Territories Stolen Generations Redress Scheme
Territories Stolen Generations Redress Scheme payments	53-30
United Nations
United Nations Service, income from	23AB
venture capital
eligible venture capital investments, gain or profit from realisation of	51-54
eligible venture capital investments by ESVCLPs, income derived from	51-52
venture capital equity, gain or profit from realisation of	51-55
welfare
Disaster recovery payments to special category visa (subclass 444) holders	51-30
maintenance payment	51-30 and 51-50
thalidomide payment—payment under the Support for Australia’s Thalidomide Survivors program	51-30
thalidomide payment—payment by the Thalidomide Australia Fixed Trust	51-30
see also social security or like payments

alienated personal services income
associate, non-deductible payment or obligation to	85-20(3)
entitlements to a share of net income that is personal services income already assessable to an individual	86-35(2)
payments by personal services entity or associate of personal services income already assessable to an individual	86-35(1)
personal services entity, amounts of personal services income assessable to an individual	86-30
bonds
see securities
capital gains tax
small business retirement exemption, payments made directly or indirectly to CGT concession stakeholder so company or trust complies with section 152-325	152-310
cash flow boost
payments in accordance with the Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020	59-90
Coronavirus economic response
certain payments in accordance with the Coronavirus Economic Response Package (Payments and Benefits) Act 2020	59-95
State and Territory grants to small business relating to the recovery from the coronavirus	59-97
Commonwealth small business support payments relating to the coronavirus	59-98
COVID-19 disaster payment	59-96
demutualisation of friendly society health or life insurers
amounts related to issue, or transfer from lost policy holders trust, of demutualisation assets	316-255
payments received directly, or from lost policy holders trust, in exchange for cancellation or variation of interests under the demutualisation	316-255
demutualisation of private health insurers
market value of shares and rights at time of issue	315-310
payments received in exchange for cancellation or variation of interests under the demutualisation	315-310
disasters
2019-20 bushfires—payments for volunteer work with fire services	59-55
2019-20 bushfires—disaster relief payments and non-cash benefits	59-60
2019 floods—recovery grants	59-85
2019 floods—on-farm grant program	59-86
2021 floods and storms—recovery grants	59-99
Cyclone Seroja—recovery grants	59-105
dividends
demerger dividends	44(4)
later dividend set off against amount taken to be dividend	109ZC(3), 109ZCA(4)
electricity generation
refund of large-scale generation shortfall charge	59-100
employment
early retirement scheme payment, tax free amount of	83-170
employment termination payment	82-10 82-65 82-70
foreign termination payment	83-235 83-240
genuine redundancy payment, tax free amount of	83-170
unused long service leave payment, pre-16/8/78 period	83-80
see superannuation and sections 82-10A and 82-10C of the Income Tax (Transitional Provisions) Act 1997
environment
water infrastructure improvement payments	59-65
farm-in farm-out arrangements
rewards for providing exploration benefits	40-1135
financial arrangements
gains related to non-assessable non-exempt income	230-30
firearms surrender arrangements
compensation under	59-10
foreign aspects of income taxation
attributed controlled foreign company income, amounts paid out of	23AI
attributed foreign investment fund income, amounts paid out of	23AK
certain forex realisation gains	775-25
branch profits of Australian companies	23AH
distributions of conduit foreign income	802-20
income derived by foreign residents in exclusive economic zone or on or above continental shelf	768-110
foreign equity distributions on participation interests	768-5
income derived by temporary residents.	768-910
interest paid by temporary residents	768-980
managed investment trust withholding tax, amount subject to	840-815
labour mobility program withholding tax, amount subject to	840-915
superannuation fund, foreign, interest and dividend income of	128B(3)(jb)
withholding tax, dividend royalty or interest subject to	128D
GST
GST payable on a taxable supply	17-5(a)
increasing adjustments	17-5(b) and (c)
investment manager regime
IMR concessions	842-215
life insurance companies	Subdivision 320-B
mining
withholding tax, payments to Indigenous persons and distributing bodies subject to	59-15
mutual receipts
amounts that would be mutual receipts but for prohibition on distributions to members or issue of MCIs	59-35
National Rental Affordability Scheme
payments made, and non-cash benefits provided, by a State or Territory governmental body in relation to participation in the National Rental Affordability Scheme..................................................................	380-35
native title benefits
native title benefits	59-50
non-cash benefits
fringe benefits	23L(1)
notional sale and loan
arrangement payments a notional seller receives or is entitled to receive	240-40
luxury car leases, lease payments that the lessor receives or is entitled to receive	242-40
deemed loan treatment for financial benefits provided for tax preferred use of asset	250-160
related entities
amounts from, where deduction reduced for	26-35(4)
repayable amounts
previously assessable amounts	59-30
rights to acquire shares or units
market value of at time of issue	59-40
small business assets
income arising from CGT event, company or trust owned asset continuously for 15 years	152-110(2)
sovereign entities	Subdivision 880-C
superannuation
benefits generally	Divisions 301 to 306
commutation of income stream, under 25 years	303-5
death benefits	302-60 302-65 302-70 302-140
departing Australia superannuation benefits	301-175
foreign superannuation funds, lump sum benefits	305-60 305-65 305-70
KiwiSaver schemes, contributions to complying superannuation funds from	312-10
KiwiSaver schemes, superannuation benefits paid from complying superannuation funds to	312-15
KiwiSaver schemes, superannuation benefits paid by Commissioner to	312-20
member benefits	301-10 301-15 301-30 301-225
payment to victim following perpetrator contributions release order	59-110
release authorities, payments from	303-15 303-20
roll-over superannuation benefits	306-5
superannuation lump sum for recipient having terminal medical condition	303-10
unclaimed money payment to government	306-20
tax loss transfers
consideration received by loss company from income company, generally	170-25(1)
consideration received by loss company from income company, net capital loss	170-125(1)
consideration received for transfer of tax losses relating to transitioned petroleum activities	417-70
temporary residents
see foreign aspects of income taxation
trading stock
disposal outside ordinary course of business, amounts received upon	70-90(2)
transfer of entitlements to deductions
consideration received for transfer of entitlements to deductions relating to transitioned petroleum activities	417-70
trusts
attributable income, amounts representing	99B(2A)
family trust distribution tax, amounts subject to	271-105(3) in Schedule 2F
windfall amounts
business franchise fees, refund of when invalid	59-20
State tax on Commonwealth place, refund of when invalid	59-25
withholding taxes
see foreign aspects of income taxation and mining

accrued leave transfer payments
	26-10
advance expenditure
generally	82KZL to 82KZO
avoidance arrangements	82KJ
when deductible	82KZM to 82KZN
Australian apprenticeship support loan
payment made to reduce a debt to the Commonwealth under the Australian Apprenticeship Support Loans Act 2014, no deduction unless provided as fringe benefit	26-20
Australian IIR/UTPR tax and Australian DMT tax
no deduction	26-99C
see also tax related expenses
bad debts
deduction reduced because of forgiveness of debt if debtor and creditor are companies under common ownership and agree on the reduction	245-90
general	25-35, 63F
companies	Subdivisions 165-C, 166-C and 175-C
debt/equity swaps	63E, 63F, 709-220
deduction of a debt that used to be owed to a member of a consolidated group or MEC group by an entity that used to be a member of the group	Subdivisions 709-D and 719-I
money lenders, listed country branches, no deduction for	63D
see also losses
balancing adjustment
see buildings, capital allowances, industrial property, R&D and tax exempt entities
banks
foreign banks, Australian branches of	160ZZVA to 160ZZZJ
boats
deferral of deductions	26-47
borrowing expenses
	25-25
bribes to foreign public officials	26-52
bribes to public officials	26-53
buildings
build to rent development misuse tax, no deduction for	26-99B
income producing buildings, capital allowances	Division 43
see also heritage conservation work
capital allowances
generally	Division 40
balancing adjustments	40-285(2), 40-370
business related costs	40-880
electricity and telephone lines	40-645
environmental protection activities	40-755
exploration or prospecting	40-80(1), 40-730
in-house software	40-335, 40-455
intellectual property	Subdivisions 40-B and 40-I
IRUs	Subdivision 40-B
landcare operations	40-630
low-value and software development pools	Subdivision 40-E
mining and quarrying	Subdivision 40-H and Subdivision 40-I
new business investment, additional deduction	Division 41
Petroleum Resource Rent Tax	40-750
project pools	40-830, 40-832
reducing deductions	40-25, 40-27, 40-290 and 40-291
spectrum licences	Subdivision 40-B
tax preferred use of asset	Division 250
telecommunications site access rights	Subdivision 40-B
trees in carbon sink forests	Subdivision 40-J
water facilities, horticultural plants, fodder storage assets and fencing assets	Subdivision 40-F
capital gains
no deduction for an amount that would otherwise be deductible only because a net capital gain is included in assessable income	51AAA
small business retirement exemption, no deduction for payments made directly or indirectly to CGT concession stakeholder so company or trust complies with section 152-325	152-310
see also foreign residents
capital loss
net capital loss, no deduction for	102-10
net capital loss, transfer within company group	Subdivision 170-B
car disposal
see capital allowances
car expenses
generally	Division 28
“cents per kilometre” method	Subdivision 28-C
“log book” method	Subdivisions 28-F and 28-G
substantiation of car expenses	Division 900
see also transport expenses
car expenses of employee
employee’s car expenses where car provided by employer can be used for private purposes, no deduction for .	51AF
carried interests
carried interests, no deduction for	118-21
car parking
employee’s car parking expenses, no deduction for	51AGA
children’s income
generally	102AA to 102AH
taxable income of a child, deductions taken into consideration in calculating	102AD
club fees
club fees, no deduction for	26-45
see also subscriptions to associations
Commonwealth places windfall tax
	26-17
companies, co-operative and mutual
generally	117 to 121
distributions of assessable income	120
companies, private
excessive payments to shareholders directors and associates, reduced deduction	109
conservation covenants
	Division 31
consolidated groups and MEC groups
assets in relation to Division 230 financial arrangement	701-61(4)
controlled foreign companies
generally	316 to 468
bad debts	399A
decline in value of depreciating assets	398
finance share dividends	394
taxes paid	393
convertible notes
see interest
copyrights
expenditure in obtaining registration	Subdivisions 40-B and 40-I
COVID-19
expenditure on COVID-19 tests	25-125
cross staple arrangements
rent from land investment	25-115, 25-120
currency exchange gains and losses
see foreign exchange
death of timber owner
see timber
debt interests
certain returns in respect of debt interests	25-85
depreciation
see capital allowances
designs
expenditure in obtaining or extending registration	Subdivisions 40-B and 40-I
disposal of depreciating assets
see capital allowances
dividends
dividends including LIC capital gain component	115-280
franking credits, companies and foreign residents	207-95(2), 207-95(3), 220-405(3)
franking credits, pooled development funds (PDFs)	124ZM
non-share equity interests, no deduction for return in respect of	26-26
unfranked non-portfolio dividends	46FA
education expenses
Higher Education Contribution Scheme, no deduction unless provided as fringe benefit	26-20
see also overseas debtors repayment levy
see also student start-up loans
see also VET student loans
election expenses
Federal and State Parliament election expenses	25-60, 25-70
local government election expenses, limited deduction for	25-65, 25-70
electricity connections
see capital allowances
embezzlement
see theft
employees
labour mobility programs, delayed deduction for salary, wages etc. paid to employees under program until labour mobility program withholding tax payable has been paid	26-25A
pensions, gratuities or retiring allowances for ex-employees	25-50
see also shares
entertainment
expenditure, no deduction for some	Division 32
meal entertainment, calculation of deductible amount	51AEA to 51AEC
environment
see capital allowances
excess non-concessional contributions tax
no deduction	26-75
exploration and prospecting
see capital allowances
family
no deduction for maintaining spouse or child	26-40
farm management deposits
see primary production
film licensed investment companies (FLICs)
see shares
financial arrangements
losses from	230-15(2) and (3)
see also borrowing expenses, interest, leases and securities
foreign exchange
losses	775-30
foreign financial entities’ Australian permanent establishments
generally	Part IIIB
thin capitalisation	Subdivision 820-FB
transfer of losses	Subdivisions 170-A and 170-B
forestry managed investment schemes
payments under scheme	394-10(1)
franchise fees windfall tax
	26-15
freight
freight for shipped goods	135A
fringe benefits
contributions for private component, no deduction for	51AJ
employee’s car expenses where car provided by employer can be used for private purposes, no deduction for	51AF
employee’s car parking expenses, no deduction for	51AGA
expense payment fringe benefits, reduced deduction	51AH
general insurance companies and companies that self insure
claims paid	321-25 and 321-95
increase in value of adjusted liability for incurred claims	321-15
increase in value of adjusted liability for remaining coverage	321-55
increase in value of outstanding claims liability	321-85
gifts
general	Division 30
limit on deduction	26-55
see also tax avoidance schemes
horticultural plants
see capital allowances
higher education assistance	26-20
hybrid mismatch rules
disallowing of deductions	Division 832
illegal activities	26-54
income equalisation deposits
see primary production
industrial property
see intellectual property and R&D
infrastructure
see tax losses
insurance with non-residents
generally	141 to 148
insurance premiums, no deduction unless arrangement to pay tax	145
reinsurance, no deduction for resident carrying on insurance business in Australia for reinsurance premiums paid to a non-resident	148
intellectual property
see capital allowances
interest
convertible notes, interest on, generally	82L to 82T
foreign residents, debt creation involving, generally	159GZY to 159GZZF
foreign residents, delayed deduction for interest paid to until withholding tax payable has been paid	26-25
life assurance premiums, interest etc. on loans to finance, no deduction for	26-85
superannuation contributions, interest etc. on loans to finance, no deduction for	26-80
underpayment or late payment of tax, interest for	25-5
international agreements
see transfer pricing
international profit shifting
see transfer pricing
investment company
see shares
IRUs
see capital allowances
land
land degradation, see primary production
vacant land, limit on deduction	26-102
lease document expenses
	25-20
lease, authority, licence, permit or quota
expenditure to terminate	25-110
leases
finance leases and arrangements, use of property if end-user an exempt public body or use outside Australia to produce exempt income	159GE to 159GO
leases of assets being put to tax preferred use	Division 250
leveraged arrangements, property used:
• other than to produce assessable income; or
• by a non-resident outside Australia; or
• by a previous owner
	51AD
payment for failure to comply with lease obligation to repair premises	25-15
leases of luxury cars
accrual amounts	242-35
adjustment amounts (lessee)	242-70
adjustment amounts (lessor)	242-65
lease payments not deductible	242-55
payments to acquire car not deductible	242-85
leave payments
accrued leave transfer payments	26-10
no deduction for leave payments until paid	26-10
leisure facilities
no deduction for	26-50
life insurance companies	Subdivision 320-C
limited recourse debt
later payments	243-45
later payments (replacement debt)	243-50
loans
see borrowing expenses, interest and securities
losses
foreign exchange	775-30
profit-making undertaking or scheme	25-40
property sale	25-40
traditional securities, loss on disposal or redemption of	70B
see also tax losses
managed investment trusts
losses from carried interests	275-200(4)
management and investment company shares
see shares
membership of associations
see subscriptions to associations
mining
Laminaria and Corallina decommissioning levy	26-96
see also capital allowances
misappropriation
by employee or agent	25-47
mortgage
expenses of discharging a mortgage	25-30
motor vehicles
see car expenses and leases
National Disability Insurance Scheme
National Disability Insurance Scheme expenditure	26-97
non-cash transactions
non-cash business benefits	51AK
non-cash consideration, money value deemed to have been paid or given	21
non-commercial business activities
deferral of non-commercial losses	Division 35
non-resident trust estates
generally	102AAA to 102AAZG
modified application of depreciation provisions .	102AAY
modified application of trading stock provisions	102AAZ
no deductions allowable under Division 36	102AAZC
notional sales and loans
adjustment amounts (lessee)	240-110(1)
adjustment amounts (lessor)	240-105(3)
arrangement payments, no deduction for	240-55
notional interest	240-50, 250-155
deemed loan treatment for financial benefits provided for tax preferred use of asset	Subdivision 250-C
payments to acquire property, no deduction for	240-85
offshore banking units
generally	121B to 121EL
overseas debtors repayment levy
payment made to reduce a liability to overseas debtors repayment levy under the Student Loans (Overseas Debtors Repayment Levy) Act 2015, no deduction unless provided as fringe benefit	26-20
partnerships
foreign hybrid loss exposure adjustment .............................	830-50
losses, partner’s share of partnership loss	90, 92
patents
expenditure relating to grant of patents, etc.	Subdivisions 40-B and 40-I
penalties
no deduction for penalties	26-5
personal services income
alienated personal services income	Subdivision 86-B
general	Division 85
political contributions and gifts
denial of certain deductions	26-22
deductions for individuals	Subdivision 30-DA
pooled development funds (PDFs)
	124ZM to 124ZZD
prepaid expenditure
see advance expenditure
primary production
farm management deposits	Division 393
see also capital allowances and timber
property
arrangements relating to assets being put to tax preferred use	Division 250
arrangements relating to use of property if end-user an exempt public body or use outside Australia to produce exempt income	159GE to 159GO
leveraged arrangements, property used:
• other than to produce assessable income; or
• by a non-resident outside Australia; or
• by a previous owner
	51AD
sale of property, profit or loss	82(2)
see also capital allowances and losses
public trading trusts
generally	102M to 102T
qualifying securities
see securities
R&D	Division 355
rates and land taxes
premises used to produce mutual receipts	25-75
rebatable benefits
no deduction for	26-19
registered emissions units
expenditure incurred in becoming the holder of	420-15
expenditure incurred in ceasing to hold	420-42
excess of opening over closing value of..........	420-45
reimbursements
expense payment fringe benefits, reduced deduction	51AH
reinsurance
see insurance with non-residents
related entities (including relatives)
reduction of deduction for payment or liability to	26-35, 65(1B) and (1C)
repairs
general	25-10
repair covenants, payment for non-compliance with covenant to repair under lease	25-15
roads
see timber
royalties
royalty, no deduction for royalty paid to a foreign resident until the withholding tax payable has been paid	26-25
scientific research
see R&D
securities
qualifying securities	159GP to 159GZ
substituted securities	23K
traditional securities, loss on disposal or redemption of	70B
shares
buy-backs	159GZZZJ to 159GZZZT
cancellation of subsidiary’s shares in holding company	159GZZZC to 159GZZZI
employee share schemes, deduction for provider of ESS interests	Subdivision 83A-D
see also dividends and securities
Software
see capital allowances
spectrum licences
see capital allowances
State or Territory bodies (STBs)
body ceasing to be STB, some deductions not allowed	24AW to 24AYA
student start-up loans
payment made to reduce a debt to the Commonwealth under Chapter 2AA of the Social Security Act 1991 (student start-up loans), no deduction unless provided as fringe benefit	26-20
payment made to reduce a debt to the Commonwealth under Part 2 of the Student Assistance Act 1973 (ABSTUDY student start-up loans), no deduction unless provided as fringe benefit	26-20
subscriptions to associations
	25-55
substantiation
work, travel and car expenses	Division 900
superannuation
see insurance and annuity business and interest
superannuation and related business
generally	Part 3-30
asset disposals	295-85
death or disability benefits, deduction for future service element	295-470
death or disability cover, premiums for	295-465
financial assistance levy	295-490(1) (table item 3)
financial product advice	subsection 295-490(1) (table item 5)
superannuation contributions surcharge
no deduction	26-60
superannuation—deductibility of contributions
generally ..........	Division 290
contributions for employees etc.	Subdivision 290-B
contributions to non-complying funds	sections 290-10 and 290-75
first home super saver scheme re-contribution	section 290-168
limit on deduction	26-55
no deduction under any other provision of the Act	section 290-10
personal contributions	Subdivision 290-C
superannuation—Division 296 tax
no deduction for	26-99A
superannuation guarantee charge
no deduction for	26-95
late contribution offset, no deduction for	290-95
superannuation supervisory levy
late lodgment amount, no deduction for	26-90
tax agent’s fees
see tax related expenses
tax avoidance schemes
companies, use of tax losses or deductions to avoid tax	Division 175
diverted assessable income	121F to 121L
dividend stripping	177E
gifts	78A
imputation, manipulation of	207-150(2), 207-150(3)
prepaid outgoings to avoid tax	82KJ
recouped expenditure	82KH to 82KL
tax avoidance scheme, no deduction allowable where deduction the result of	177A to 177G
trading stock	70-20, 52A
tax exempt entities
treatment of losses and outgoings on becoming taxable	Schedule 2D
tax losses
bad debts, companies	165-120
change of ownership or control of a company
generally	Division 165
for earlier income years	Subdivision 165-A
for income year of the change	Subdivision 165-B
designated infrastructure project entities	Division 415
earlier income years	Division 36
life insurance companies	Subdivision 320-D
pooled development funds	Subdivision 195-A
transfer between companies in same wholly-owned group	Subdivision 170-A
tax preferred asset financing
generally	Division 250
denial of capital allowance deductions in relation to asset being put to tax preferred use	250-145
reduction in capital allowance deductions in relation to asset being put to tax preferred use	250-150
tax related expenses
	25-5
telecommunications site access rights
see capital allowances
telephone lines
see primary production
theft
by employee or agent	25-45
thin capitalisation
disallowing of deductions	Division 820
previously FRT disallowed amounts	820-56
timber
death of owner of land carrying trees, deduction of the part of land cost attributable to trees	70-120
disposal of land carrying trees, deduction of the part of land cost attributable to trees	70-120
felling trees, deduction of cost of land attributable to trees felled or of cost of right to fell trees	70-120
see also capital allowances
trading ships
see capital allowances
trading stock
Commissioner may determine whether consideration paid for chose in action is reasonable	52A
excess of opening stock over closing value	70-35(3)
expenditure deemed not to be of a capital nature	70-25
prepayments, when stock becomes trading stock on hand	70-15
see also tax avoidance schemes and timber
traditional securities
see securities
training guarantee
training guarantee charge, no deduction for	51(7)
transfer pricing
arm’s length principle for cross-border conditions between entities	Subdivision 815-B
arm’s length principle for permanent establishments	Subdivision 815-C
transport expenses
incurred in travel between workplaces	25-100
travel expenses
accompanying relatives, no deduction for some travel expenses	26-30
travel related to the use of residential premises as residential accommodation	26-31
see also substantiation
trees in carbon sink forests
see capital allowances
trusts
trust income, deductions considered in calculating	95 to 102
see also foreign residents, non-resident trust estates and public trading trusts
uniforms
non-compulsory uniforms	Division 34
uranium mining
see mining
VET student loans
payment made to reduce a debt to the Commonwealth under Part 3A of the VET Student Loans Act 2016 (VETSL debts), no deduction unless provided as fringe benefit	26-20
water facilities
improvements	26-100
see also capital allowances
work expenses
see substantiation
work in progress
payment of a work in progress amount	25-95

Aboriginal study assistance
see social security and other benefit payments
annual leave
see leave payments
annuity
see superannuation
approved deposit funds (ADFs)
see dividends
attribution managed investment trusts
non-resident beneficiary	276-110
averaging
see primary production
bonuses
see life assurance
child
increased tax payable under Part III Division 6AA, unreasonable	102AH
trust income	100(2)
corporate unit trusts
see dividends
critical minerals
	Division 419
Cyclone Larry or Cyclone Monica income support payment
see social security and other benefit payments
defence force
members serving overseas	79B
dependants
invalid relative, invalid spouse or carer in receipt of carer benefit	Subdivision 61-A
dividends
general	207-20(2), 207-45, 207-110(2)(c), 210-170(1)
early stage venture capital limited partnerships
contributions to ESVCLPs.........................................	Subdivision 61-P
employment termination
employment termination payments	82-10 82-70
see leave payments, superannuation and sections 82-10A and 82-10C of the Income Tax (Transitional Provisions) Act 1997
Equine Workers Hardship Wage Supplement Payment
see social security and other benefit payments
exploration for minerals
junior minerals exploration incentive	Subdivision 418-B
film
	Division 376
foreign income tax
foreign income tax paid, tax offset for	Division 770
franking deficit tax
liabilities to pay	205-70
franked dividends
see dividends
hardship
see child
housing
National Rental Affordability.	Division 380
hydrogen production
	Division 421
imputation
see dividends and franking deficit tax
innovation companies
certain shares issued to early stage investors	Subdivision 360-A
inter-corporate dividends
see dividends
interest
tax paid on by company	127
interim income support payment
see social security and other benefit payments
invalid relative
see dependants
leave payments
unused annual leave payment ..........	83-15
unused long service leave payment	83-85
see employment termination
legal disability
see trusts
life assurance
bonus, receipt of	160AAB
life insurance company
subsidiary joining consolidated group	713-545(5)
long service leave
see leave payments
losses
loss carry back	Division 160
low income earner
aged or pensioner beneficiary, trustee liable to be assessed for beneficiary’s share of net income of trust estate	160AAAB
aged person or pensioner	160AAAA
general	Subdivision 61-D
lump sum income arrears
receipt of	159ZRA, 159ZRB, Subdivision 61-L
non-resident beneficiary
see trusts
non-resident trust estate
see trusts
overseas defence force service
see defence force
partnerships
see dividends, housing and small business entities
pension
see social security and other benefit payments
pooled superannuation trusts (PSTs)
see dividends
primary production
averaging of income, trustees	156
averaging of tax liability, individuals	392-35(2)
farm household allowance see social security and other benefit payments
interim income support payments see social security and other benefit payments
private health insurance
	Subdivision 61–G
public trading trust
see dividends
public unit trust
see dividends
R&D	Division 355
residents of isolated areas
see zone
small business
small business income	Subdivision 328-F
social security and other benefit payments
Aboriginal study assistance scheme	160AAA(3)
children, assistance for isolated	160AAA(3)
Cyclone Larry or Cyclone Monica income support payment	160AAA(3)
Disaster income support allowance for special category visa (subclass 444) holders	160AAA(3)
Equine Workers Hardship Wage Supplement Payment	160AAA(3)
farm household allowance under the Farm Household Support Act 2014 see unemployment and other benefit payments under the Social Security Act 1991
interim income support payment	160AAA(3)
pension, social security pension and veteran’s pension	160AAAA
textile, clothing and footwear allowance	160AAA(3)
unemployment and other benefit payments under the Social Security Act 1991	160AAA(3)
superannuation
generally	Divisions 301 and 302
associated earnings on non-concessional contributions	Subdivision 292-B
spouse contributions	Subdivision 290-D
death benefits	302-75 302-85 302-145
excess concessional contributions	291-15(b)
first home super saver scheme	313-25
member benefits	301-20 301-25 301-35 301-40 301-95 301-100 301-105 301-115
TFN quoted to superannuation or RSA provider after no-TFN contributions tax paid	295-675
veterans’ invalidity pensions	Subdivision 301-F
termination payments
see employment termination, leave payments and superannuation
trustee
see dividends, low income earner and trusts
trusts
beneficiary in a foreign trust	98B
non-resident beneficiary	98A(2)(a)
trust income of beneficiary with legal disability	100(2)
trust income (modifications for special disability trusts)	95AB(5)
see also dividends, housing and small business entities
United Nations forces
salary, wages and allowances from service as a member of	23AB(7)
unemployment benefits
see social security and other benefit payments
unit trusts
see dividends
winding-up of non-resident trust estates
see trusts
withholding payments
made by companies to Australian seafarers	Subdivision 61-N
zone
residents of isolated areas	79A

Provisions that adjust your tax position in respect of deductions	Provisions that adjust your tax position in respect of deductions	Provisions that adjust your tax position in respect of deductions
Item	In this situation:	See:
1	A balancing adjustment for a depreciating asset is included in your assessable income.	40-285(1) and 40-445(2)
2	An amount you receive by way of insurance or indemnity for a loss of trading stock is included in your assessable income.	70-115
2A	Limited recourse debt that was used to finance expenditure deductible under a capital allowance (or on property for which you have deducted or can deduct amounts under a capital allowance) terminates: an amount is included in your assessable income	243-40
3	Because of: • petroleum resource rent tax; or • an instalment of petroleum resource rent tax; that you have deducted or can deduct, an amount is refunded, credited, paid or applied: the amount is included in your assessable income.	40-750(3)
4	You receive a fringe benefit by way of reimbursement or payment of a loss or outgoing you incurred: your deduction for the loss or outgoing is reduced.	51AH
7	You receive an amount as recoupment for your local governing body election expenses: an amount is included in your assessable income.	74A(4)
8	You receive superannuation benefits as a result of someone’s deductible contributions: the benefits are included in your assessable income.	290-100
9	An R&D entity receives or becomes entitled to receive an amount: • for, or relating to, the results of R&D activities; or • attributable to it incurring expenditure on R&D activities or to its use of a depreciating asset for the purpose of conducting R&D activities; and the entity is entitled under Division 355 to a tax offset relating to those R&D activities. The amount is included in its assessable income.	355-410
10	An R&D entity: • receives, or becomes entitled to receive, a recoupment from government relating to R&D activities; or • can deduct, under Division 355, expenditure on goods, materials or energy used during R&D activities to produce marketable products or products applied to the R&D entity’s own use; and the entity is entitled under Division 355 to a tax offset relating to those R&D activities. An amount is included in its assessable income.	Subdivision 355-G

Provisions of the Income Tax Assessment Act 1997	Provisions of the Income Tax Assessment Act 1997	Provisions of the Income Tax Assessment Act 1997
Item	Provision	Description of expense
1.1	8-1 (so far as it allows you to deduct a bad debt, or part of a debt that is bad)	bad debts
1.2	8-1 (so far as it allows you to deduct rates or taxes)	rates or taxes
1.3	25-5	tax-related expenses
1.4	25-35	bad debts
1.5	25-45	embezzlement or larceny by an employee
1.5A	25-47	misappropriation by an employee or agent
1.6	25-60	election expenses, Commonwealth and State elections
1.6A	25-65	election expenses, local governing body
1.7	25-75	rates and land taxes on premises used to produce mutual receipts
1.8	The former 25-80	upgrading assets to meet GST obligations etc.
1.8A	25-95	work in progress amount
1.8B	item 7 of the table in section 30-15	contributions relating to fund-raising events
1.8C	item 8 of the table in section 30-15	contributions relating to fund-raising auctions
1.9	Division 40	capital allowances
1.10	The former Division 42 (as it applied to *software because of the former Subdivision 46-B)	expenditure on software
1.11	The former Subdivision 46-C	expenditure on software
1.12	The former Subdivision 46-D	expenditure on software, pooled
1.13	The former Division 42 (as it applied to *IRUs because of Division 44)	expenditure on IRUs
1.14	The former 330-15	exploration or prospecting expenditure
1.15	The former 330-80	allowable capital expenditure relating to mining or quarrying
1.16	The former 330-350	petroleum resource rent tax
1.17	The former 330-370	transport capital expenditure relating to mining or quarrying
1.18	The former 330-435	rehabilitation expenditure relating to mining or quarrying
1.19	The former 330-485	balancing adjustment deduction for expenditure relating to mining or quarrying
1.19A	Division 355	R&D
1.20	The former Subdivisions 380-A and 380-C	capital expenditure incurred in obtaining a spectrum licence
1.21	The former Subdivision 387-A	landcare operations expenditure
1.22	The former Subdivision 387-B	expenditure on facilities to conserve or convey water
1.23	The former Subdivision 387-D	grapevine establishment expenditure
1.24	The former Subdivision 387-C	horticultural plant establishment expenditure
1.25	The former Subdivision 387-E	mains electricity connection expenditure
1.26	The former Subdivision 400-A	expenditure on environmental impact assessment
1.27	The former Subdivision 400-B	expenditure on environmental protection activities
1.27A	420-15	registered emissions unit
1.28	775-30	forex realisation loss

Provisions of the Income Tax Assessment Act 1936	Provisions of the Income Tax Assessment Act 1936	Provisions of the Income Tax Assessment Act 1936
Item	Provision	Description of expense
2.1	Former 51(1) (so far as it allowed you to deduct a bad debt, or part of a debt that is bad)	bad debts
2.2	Former 51(1) (so far as it allowed you to deduct rates or taxes)	rates or taxes
2.3	63	bad debts
2.4	Former 69	tax-related expenses
2.5	Former 70A(3)	mains electricity connection expenditure
2.6	Former 71	embezzlement or larceny by an employee
2.7	Former 72	rates and land tax
2.7A	Former 72A	a payment of petroleum resource rent tax, or an instalment of petroleum resource rent tax, or a credit under paragraph 99(d) of the Petroleum Resource Rent Tax Assessment Act 1987 in respect of a payment of such an instalment
2.8	Former 73B, 73BA or 73BH	research and development activity expenditure
2.9	Former 74	election expenses, Commonwealth and State elections
2.9A	Former 74A	election expenses, local governing body
2.10	Former 75AA(1) or (6)	grape vine establishment expenditure
2.11	Former 75B(2) or (3A)	water conservation or conveyance expenditure
2.12	Former 75D(2)	land degradation prevention expenditure
2.13	Former 82AB	development allowance expenditure
2.14	Former 82BB	environmental impact study expenditure
2.15	Former 82BK	environmental protection expenditure
2.17	Former Division 10 of Part III	mining and quarrying expenditure
2.18	Former Division 10AAA of Part III	expenditure on transport of minerals and quarry materials
2.19	Former Division 10AA of Part III	expenditure on prospecting and mining for petroleum
2.20	Former 124BA	expenditure on rehabilitating mining, quarrying and petroleum sites
2.21	Former 124ZZF	horticultural plant establishment expenditure (effective life of the plant less than 3 years)
2.22	Former 124ZZG	horticultural plant establishment expenditure (effective life of the plant more than 3 years)
2.23	Former 628	drought mitigation property expenditure by a primary producer
2.24	Former 636	drought mitigation property expenditure by a leasing company

Previous recoupment law	Previous recoupment law	Previous recoupment law
Item	Provision	What kind of expense the provision relates to:
1	former 26(j) (so far as it relates to an amount received for or in respect of a loss or outgoing that is a deduction)	a loss or outgoing that is a deduction
2	former 26(k)	embezzlement or larceny by an employee
3	former 63(3)	bad debts
4	former 69(8)	tax-related expenses
5	former 70A(5)	mains electricity connection expenditure
6	former 72(2) (so far as it relates to a refund of an amount you have deducted or can deduct)	rates or taxes
6A	former 72A(4)(a) and (aa)	petroleum resource rent tax
7	former 74(2)	election expenses, Commonwealth and State elections

Consideration receivable for the disposal of the car	Consideration receivable for the disposal of the car	Consideration receivable for the disposal of the car
Item	In this situation:	the consideration receivable is:
1	you sell the *car for an amount specific to it	the proceeds of the sale, less the expenses of the sale
2	you sell the *car with other property without a specific amount being allocated to it	the part of the total proceeds of the sale that is reasonably attributable to the car less the part of the reasonably attributable expenses of the sale
3	you trade the *car in and buy another car	the value of the trade-in, plus any other consideration you receive
4	you sell the *car and another entity buys another car	the amount by which the cost of the other car is reduced by the sale, plus any other consideration you receive
5	you dispose of the *car to an insurer because it is lost or destroyed	the amount or value received or receivable under the insurance policy

Reducing each limit on the amount to be included	Reducing each limit on the amount to be included	Reducing each limit on the amount to be included
Item	In this situation:	reduce each limit by:
1	Section 20-110 or 20-125 included an amount in your assessable income in respect of such an earlier disposal by you	that amount
2	Section 20-110 or 20-125 included an amount in another entity’s assessable income in respect of such an earlier disposal by the other entity	that amount
3	Section 20-110 or 20-125 would have included an amount in your assessable income in respect of such an earlier disposal by you but for the operation of section 20-145	that amount
4	Section 20-110 or 20-125 would have included an amount in another entity’s assessable income in respect of such an earlier disposal by the other entity but for the operation of section 20-145	that amount
5	Section 20-150 reduced the amount to be included in your assessable income in respect of such an earlier disposal by you	the amount of the reduction
6	Section 20-150 reduced the amount to be included in another entity’s assessable income in respect of such an earlier disposal by the other entity	the amount of the reduction

Rules affecting deductions for bad debts	Rules affecting deductions for bad debts	Rules affecting deductions for bad debts
Item	For the rules about this situation:	See:
1	A company cannot deduct a bad debt if there has been a change in ownership or control of the company and the company has not satisfied the business continuity test.	Subdivisions 165-C and 166-C
2	A company cannot deduct a bad debt in various other cases that may involve trafficking in bad debts.	Subdivision 175-C and section 63D
3	A deduction under this section is reduced if the debt is forgiven and the debtor and creditor are companies under common ownership and agree for the creditor to forgo the deduction to a specified extent.	section 245-90
4	If you receive an amount as recoupment of a bad debt that you can deduct under this section, the amount may be included in your assessable income.	Subdivision 20-A
5	Certain trusts cannot deduct a bad debt if there has been a change in ownership or control or an abnormal trading in their units	Divisions 266 and 267 in Schedule 2F
6	An entity that used to be a member of a consolidated group or MEC group can deduct a bad debt that used to be owed to a member of the group only if certain conditions are met	Subdivisions 709-D and 719-I

Withholding payments covered	Withholding payments covered	Withholding payments covered
Item	Provision	Subject matter
1	Section 12-40	Payment to company director
2	Section 12-45	Payment to office holder
3	Section 12-50	Return to work payment
4	Subdivision 12-D	Benefit, training and compensation payments

Item	Column 2 Particular car	Column 3 Exempt use
1.	The *car was: (a) a panel van or utility truck; or (b) any other road vehicle designed to carry a load of less than 1 tonne (other than a vehicle designed principally to carry passengers); or	You used the car only in one or more of the following ways: (a) in the course of producing your assessable income; (b) to go between your residence and a place where you use the car in the course of producing your assessable income; (c) by providing the car to someone else to drive between his or her residence and a place where the car is used in the course of producing your assessable income;
	(c) a taxi.	(d) for the purpose of travel that is incidental to using the car in the course of producing your assessable income; (e) for your own or someone else’s private use that was minor, infrequent and irregular.
2.	The car was part of the trading stock of a *business of selling cars that you carried on.	You used the car in the course of the business.
3.	The *car was any type of car.	You let the car on lease or hire in the course of a *business of letting cars on lease or hire that you carry on.
4.	The *car was any type of car.	As an employer, you provided the car for the exclusive use of one or more of the following: (a) your employees; (b) their *relatives; in circumstances where one or more of them was entitled to use the car for private purposes. Note: This Subdivision also applies to entities that are not employers, but pay (or are liable to pay) withholding payments covered by subsection 28-185(3).

Withholding payments covered	Withholding payments covered	Withholding payments covered	Withholding payments covered	Withholding payments covered
Item	Provision	Provision	Subject matter	Subject matter
1	Section 12-35	Section 12-35	Payment to employee	Payment to employee
2	Section 12-40	Section 12-40	Payment to company director	Payment to company director
3	Section 12-45	Section 12-45	Payment to office holder	Payment to office holder
3A	3A	Section 12-47	Payment to *religious practitioner
4	Section 12-50	Section 12-50	Return to work payment	Return to work payment
5	Subdivision 12-C	Subdivision 12-C	Payments for retirement or because of termination of employment	Payments for retirement or because of termination of employment
6	Subdivision 12-D	Subdivision 12-D	Benefit and compensation payments	Benefit and compensation payments

Deductible gifts or contributions	Deductible gifts or contributions	Deductible gifts or contributions	Deductible gifts or contributions	Deductible gifts or contributions
Recipient	Recipient	Type of gift or contribution	How much you can deduct	Special conditions
1	A fund, authority or institution covered by an item in any of the tables in Subdivision 30-B.	A gift of: (a) money; or (b) property (including trading stock) that you purchased during the 12 months before making the gift; or (c) an item of your trading stock if:  the gift is a disposal of the item outside the ordinary course of your business; and  no election has been made, or is made, in relation to the item under Subdivision 385-E (about electing to spread or defer profit from the forced disposal or death of *live stock); or (d) property valued by the Commissioner at more than $5,000; or	(a) if the gift is money—the amount you are giving; or (b) if the gift is property (except trading stock covered by paragraph (c), property covered by paragraph (d) or shares covered by paragraph (e))—the lesser of the market value of the property on the day you made the gift and the amount you paid for the property; or (c) if the gift is an item of your trading stock:  that you disposed of outside the ordinary course of your business; and  for which no election has been made, or is made, in relation to the item under Subdivision 385-E; the market value of the item on the day you made the gift; or	(a) the fund, authority or institution must be in Australia; and (aa) the fund, authority or institution must either meet the requirements of section 30-17 or be mentioned by name in the relevant table item in Subdivision 30-B; and (b) the value of the gift must be $2 or more; and (c) any conditions set out in the relevant table item in Subdivision 30-B must be satisfied; and (d) if the property is to be valued by the Commissioner—the requirements of section 30-212 are satisfied.
		(e) shares that you have acquired in a listed public company if:  the shares are listed for quotation in the official list of a stock exchange that is listed under the heading “Australia” in regulations made for the purposes of the definition of approved stock exchange; and  the market value of the shares on the day you made the gift is $5,000 or less; and  you acquire the shares at least 12 months before making the gift.	(d) if the gift is property valued by the Commissioner at more than $5,000 and you did not purchase the property during the 12 months before making the gift—the value of the property as determined by the Commissioner; or (e) if the gift is shares described in paragraph (e) of the previous column—the market value of the shares on the day you made the gift.
2	An *ancillary fund established and maintained under a will or instrument of trust solely for: (a) the purpose of providing money, property or benefits:  to a fund, authority or institution gifts to which are deductible under item 1 of this table; and  for any purposes set out in the item of the table in Subdivision 30-B that covers the fund, authority or institution; or	A gift of: (a) money; or (b) property (including trading stock) that you purchased during the 12 months before making the gift; or (c) an item of your trading stock if:  the gift is a disposal of the item outside the ordinary course of your business; and  no election has been made, or is made, in relation to the item under Subdivision 385-E (about electing to spread or defer profit from the forced disposal or death of *live stock); or (d) property valued by the Commissioner at more than $5,000; or	(a) if the gift is money—the amount you are giving; or (b) if the gift is property (except trading stock covered by paragraph (c), property covered by paragraph (d) or shares covered by paragraph (e))—the lesser of the market value of the property on the day you made the gift and the amount you paid for the property; or (c) if the gift is an item of your trading stock:  that you disposed of outside the ordinary course of your business; and  for which no election has been made, or is made, in relation to the item under Subdivision 385-E; the market value of the item on the day you made the gift; or	(a) the value of the gift must be $2 or more; and (b) the terms of the will or trust must allow the trustee to invest money that the ancillary fund receives because of the gift only in a way that an *Australian law allows trustees to invest trust money; and (c) the ancillary fund must meet the requirements of section 30-17; and (d) if the property is to be valued by the Commissioner—the requirements of section 30-212 are satisfied.
	(b) the establishment of such a fund, authority or institution.	(e) shares that you have acquired in a listed public company if:  the shares are listed for quotation in the official list of a stock exchange that is listed under the heading “Australia” in regulations made for the purposes of the definition of approved stock exchange; and  the market value of the shares on the day you made the gift is $5,000 or less; and  you acquire the shares at least 12 months before making the gift.	(d) if the gift is property valued by the Commissioner at more than $5,000 and you did not purchase the property during the 12 months before making the gift—the value of the property as determined by the Commissioner; or (e) if the gift is shares described in paragraph (e) of the previous column—the market value of the shares on the day you made the gift.
4	(a) the Australiana Fund; or (b) a public library in Australia; or (c) a public museum in Australia; or (d) a public art gallery in Australia; or (e) an institution in Australia consisting of a public library, a public museum and a public art gallery or any 2 of them.	A gift of property (except an estate or interest in land or in a building or part of a building).	The general rule is that you can deduct the average of the *GST inclusive market values (as reduced under subsection (3) if that subsection applies) specified in the written valuations you get from approved valuers. Subdivision 30-C sets out: (a) how a person becomes an approved valuer; and (b) the exceptions to the general rule; and (c) the situations when the amount you can deduct is reduced. If the property is jointly owned, see section 30-225 to work out how much of the gift you can deduct.	(a) the property must be accepted by the recipient for inclusion in a collection it is maintaining or establishing; and (b) the value of the gift must be $2 or more; and (ba) the institution must meet the requirements of section 30-17, unless it is the Australiana Fund; and (c) you must satisfy the valuation requirements in section 30-200, unless section 30-205 (about the proceeds of the sale being assessable) applies.
5	The Commonwealth (for the purposes of Artbank).	A gift of property (except an estate or interest in land or in a building or part of a building).	The general rule is that you can deduct the average of the *GST inclusive market values (as reduced under subsection (3) if that subsection applies) specified in the written valuations you get from approved valuers. Subdivision 30-C sets out: (a) how a person becomes an approved valuer; and (b) the exceptions to the general rule; and (c) the situations when the amount you can deduct is reduced. If the property is jointly owned, see section 30-225 to work out how much of the gift you can deduct.	(a) the property must be accepted by the Commonwealth for inclusion in a collection maintained, or being established, for the purposes of Artbank; and (b) you must satisfy the valuation requirements in section 30-200, unless section 30-205 (about the proceeds of the sale being assessable) applies.
6	(a) the National Trust of Australia (New South Wales); or (b) the National Trust of Australia (Victoria); or (c) National Trust of Australia (Queensland) Limited; or (d) The National Trust of South Australia; or (e) The National Trust of Australia (W.A.); or (f) the National Trust of Australia (Tasmania); or (g) The National Trust of Australia (Northern Territory); or (h) the National Trust of Australia (A.C.T.); or (i) the Australian Council of National Trusts.	A gift of a place included in: (a) the National Heritage List, or the Commonwealth Heritage List, under the Environment Protection and Biodiversity Conservation Act 1999; or (b) the Register of the National Estate under the Australian Heritage Council Act 2003.	The general rule is that you can deduct the average of the *GST inclusive market values (as reduced under subsection (3) if that subsection applies) specified in the written valuations you get from approved valuers. Subdivision 30-C sets out: (a) how a person becomes an approved valuer; and (b) the exceptions to the general rule; and (c) the situations when the amount you can deduct is reduced. If the place is jointly owned, see section 30-225 to work out how much of the gift you can deduct.	(a) the place must be accepted by the recipient for the purpose of preserving it for the benefit of the public; and (b) the value of the gift must be $2 or more; and (c) you must satisfy the valuation requirements in section 30-200, unless section 30-205 (about the proceeds of the sale being assessable) applies.
7	A *deductible gift recipient that is a fund, authority or institution covered by item 1 or 2 of this table.	A contribution of: (a) money, if the amount is more than $150; or (b) property that you purchased during the 12 months before making the contribution, if the lesser of:  the *market value of the property on the day you made the contribution; and  the amount you paid for the property; is more than $150; or (c) property valued by the Commissioner at more than $5,000, if you did not purchase the property during the 12 months before making the contribution; or	(a) if the contribution is money—the amount of the contribution, reduced by the *GST inclusive market value, on the day you made the contribution, of the right to attend, or participate in, the fund-raising event; or (b) if the contribution is property that you purchased during the 12 months before making the contribution—the lesser of:  the market value of the property on the day you made the contribution; and  the amount you paid for the property; reduced by the GST inclusive market value, on the day you made the contribution, of the right to attend, or participate in, the fund-raising event; or	(a) if the contribution is money—the GST inclusive market value, on the day you made the contribution, of the right to attend, or participate in, the fund-raising event must not exceed the lesser of:  20% of the amount of the contribution; and  $150; and
		(ca) shares that you have acquired in a listed public company if:  the shares are listed for quotation in the official list of a stock exchange that is listed under the heading “Australia” in regulations made for the purposes of the definition of *approved stock exchange; and  the market value of the shares on the day you made the contribution is more than $150 and less than or equal to $5,000; and  you acquire the shares at least 12 months before making the contribution;	(c) if the contribution is property valued by the Commissioner at more than $5,000 and you did not purchase the property during the 12 months before making the contribution—the value of the property as determined by the Commissioner, reduced by the GST inclusive market value, on the day you made the contribution, of the right to attend, or participate in, the fund-raising event; or (ca) if the contribution is shares described in paragraph (ca) of the previous column—the market value of the shares on the day you made the contribution, reduced by the GST inclusive market value, on the day you made the contribution, of the right to attend, or participate in, the fund-raising event.	(b) if the contribution is property that you purchased during the 12 months before making the contribution—the GST inclusive market value, on the day you made the contribution, of the right to attend, or participate in, the fund-raising event must not exceed the lesser of:  20% of the lesser of the market value of the property on the day you made the contribution and the amount you paid for the property; and  $150; and
		where: (d) the contribution is not a gift; and (e) either:  the contribution is made in return for a right permitting you to attend, or participate in, a particular *fund-raising event in Australia; or  the contribution is made in return for a right permitting an individual (other than you) to attend, or participate in, a particular fund-raising event in Australia.		(c) if the contribution is property valued by the Commissioner at more than $5,000 and you did not purchase the property during the 12 months before making the contribution—the GST inclusive market value, on the day you made the contribution, of the right to attend, or participate in, the fund-raising event must not exceed $150; and
				(ca) if the contribution is shares described in paragraph (ca) of the column headed “Type of gift or contribution”—the GST inclusive market value, on the day you made the contribution, of the right to attend, or participate in, the fund-raising event must not exceed the lesser of:  20% of the market value of the shares on the day you made the contribution; and  $150; and
				(d) if, instead of making the contribution, you had made a gift of money to the fund, authority or institution, and:  the amount of the gift had been more than $2; and  the gift had been made for the same purpose for which funds were to be raised by the fund-raising event; you could have deducted the gift under item 1 or 2 of this table; and (e) you must be an individual; and
				(f) you cannot deduct more than 2 contributions in relation to the same fund-raising event; and (g) if the property is to be valued by the Commissioner—the requirements of section 30-212 are satisfied.
8	A *deductible gift recipient that is a fund, authority or institution covered by item 1 or 2 of this table.	A contribution of money, if: (a) the amount is more than $150; and (b) the contribution is not a gift; and (c) you made the contribution by way of consideration for the supply of goods or services; and	The amount of the contribution, reduced by the GST inclusive market value, on the day you made the contribution, of the goods or services.	(a) the GST inclusive market value, on the day you made the contribution, of the goods or services must not exceed the lesser of:  20% of the amount of the contribution; and  $150; and
		(d) you made the contribution because you were the successful bidder at an auction that:  was a particular fund-raising event in Australia; or  was held at a particular fund-raising event in Australia; and (e) the amount of the contribution exceeds the GST inclusive market value, on the day you made the contribution, of the goods or services.		(b) if, instead of making the contribution, you had made a gift of money to the fund, authority or institution, and:  the amount of the gift had been more than $2; and  the gift had been made for the same purpose for which funds were to be raised by the fund-raising event; you could have deducted the gift under item 1 or 2 of this table; and (c) you must be an individual.

Health—General	Health—General	Health—General	Health—General
Item	Fund, authority or institution	Special conditions—fund, authority or institution	Special conditions—gift
1.1.1	a public hospital	the public hospital must be: (a) an Australian government agency; or (b) a registered charity	none
1.1.2	a hospital carried on by a society or association	the society or association must be a *registered charity	none
1.1.3	a public fund maintained for: (a) the purpose of providing money for hospitals covered by item 1.1.1 or 1.1.2; or (b) the establishment of such hospitals	(a) the public fund must have been established before 23 October 1963; and (b) the public fund must be, or be operated by, an Australian government agency or a registered charity; and (c) the hospitals must satisfy the special conditions set out in item 1.1.1 or 1.1.2 (as applicable)	none
1.1.4	a public authority engaged in research into the causes, prevention or cure of disease in human beings, animals or plants	the public authority must be: (a) an Australian government agency; or (b) a registered charity	the gift must be made for such research
1.1.5	a public institution engaged solely in research into the causes, prevention or cure of disease in human beings, animals or plants	the public institution must be: (a) an Australian government agency; or (b) a registered charity	none
1.1.6	a *registered health promotion charity	none	none
1.1.7	a public ambulance service	the public ambulance service must be: (a) an Australian government agency; or (b) a registered charity	none
1.1.8	a public fund established and maintained for the purpose of providing money for public ambulance services covered by item 1.1.7	(a) the public fund must be, or be operated by, an Australian government agency or a registered charity; and (b) the public ambulance services must satisfy the special conditions set out in item 1.1.7	none
1.1.9	a *community shed	the community shed must be a *registered charity	none

Health—Specific	Health—Specific	Health—Specific
Item	Fund, authority or institution	Special conditions
1.2.1	The Royal Australian and New Zealand College of Obstetricians and Gynaecologists	none
1.2.4	The Royal Australian and New Zealand College of Radiologists	the gift must be made for education or research in medical knowledge or science
1.2.5	the New South Wales College of Nursing	none
1.2.6	the Royal Australian and New Zealand College of Psychiatrists	none
1.2.7	the Royal Australian College of General Practitioners	the gift must be made for education or research in medical knowledge or science
1.2.8	the Royal Australasian College of Physicians	none
1.2.9	the Royal Australasian College of Surgeons	none
1.2.10	the Royal College of Pathologists of Australasia	the gift must be made for education or research in medical knowledge or science
1.2.12	the Royal College of Nursing, Australia	none
1.2.13	the Australian and New Zealand College of Anaesthetists	none
1.2.18	The Australasian College for Emergency Medicine	the gift must be made after 2 February 2009
1.2.19	Cancer Australia	the gift must be made: (a) after 8 June 2011; and (b) for improving outcomes for Australians affected by breast cancer
1.2.20	The Australasian College of Dermatologists	the gift must be made for education or research in medical knowledge or science
1.2.21	College of Intensive Care Medicine of Australia and New Zealand	the gift must be made for education or research in medical knowledge or science
1.2.22	The Royal Australian and New Zealand College of Ophthalmologists	the gift must be made for education or research in medical knowledge or science

Education—General	Education—General	Education—General	Education—General
Item	Fund, authority or institution	Special conditions—fund, authority or institution	Special conditions—gift
2.1.1	a public university	the public university must be: (a) an Australian government agency; or (b) a registered charity	none
2.1.2	a public fund for the establishment of a public university	(a) the public fund must be: (i) an Australian government agency; or (ii) a registered charity; or (iii) operated by an Australian government agency or registered charity; and (b) the public university must satisfy the special conditions set out in item 2.1.1	none
2.1.3	an institution that is a higher education provider within the meaning of the Higher Education Support Act 2003	the institution must be: (a) an Australian government agency; or (b) a registered charity	none
2.1.4	a residential educational institution affiliated under statutory provisions with a public university	(a) the residential educational institution must be a *registered charity; and (b) the public university must satisfy the special conditions set out in item 2.1.1	none
2.1.5	a residential educational institution established by the Commonwealth	none	none
2.1.6	a residential educational institution that is affiliated with an institution that is a higher education provider within the meaning of the Higher Education Support Act 2003	(a) the residential educational institution must be: (i) an Australian government agency; or (ii) a registered charity; and (b) the higher education provider must satisfy the special conditions set out in item 2.1.3	none
2.1.7	an institution that the *Student Assistance Minister has determined to be a technical and further education institution under the Student Assistance Act 1973	the institution must be: (a) an Australian government agency; or (b) a registered charity	see section 30-30
2.1.8	a public fund established and maintained solely for the purpose of providing religious instruction in government schools in Australia	the public fund must be: (a) an Australian government agency; or (b) a registered charity; or (c) operated by an Australian government agency or a registered charity	none
2.1.9	a public fund established and maintained by a Roman Catholic archdiocesan or diocesan authority solely for the purpose of providing religious instruction in government schools in Australia	the public fund must be: (a) an Australian government agency; or (b) a registered charity; or (c) operated by an Australian government agency or a registered charity	none
2.1.9A	a public fund established and maintained solely for the purpose of providing education in ethics: (a) in government schools in Australia; and (b) as an alternative to religious instruction, in accordance with State law or Territory law	the public fund must be: (a) a *registered charity; or (b) operated by a registered charity	none
2.1.10	a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a building used, or to be used, as a school or college by: (a) a government; or (b) a public authority; or (c) a society or association which is carried on otherwise than for the purposes of profit or gain to the individual members of the society or association	the public fund must be: (a) an Australian government agency; or (b) a registered charity; or (c) operated by an Australian government agency or a registered charity	none
2.1.11	a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a rural school hostel building to which section 30-35 applies	the public fund must be: (a) an Australian government agency; or (b) a registered charity; or (c) operated by an Australian government agency or a registered charity	none
2.1.12	a government school that: (a) provides special education for students each of whom has a disability that is permanent or is likely to be permanent; and (b) does not provide education for other students	none	none
2.1.13	a public fund that is established and maintained solely for providing money for scholarships, bursaries or prizes to which section 30-37 applies	the public fund must be: (a) a *registered charity; or (b) operated by a registered charity	none

Education—Specific	Education—Specific	Education—Specific
Item	Fund, authority or institution	Special conditions
2.2.1	The Academy of the Social Sciences in Australia Incorporated	none
2.2.2	the Australian Academy of Science	none
2.2.3	the Australian Academy of the Humanities for the Advancement of Scholarship in Language, Literature, History, Philosophy and the Fine Arts	none
2.2.4	the Australian Academy of Technological Sciences and Engineering Limited	none
2.2.5	Aurora Education Foundation Limited	the gift must be made after 30 June 2013
2.2.6	the Australian and New Zealand Association for the Advancement of Science	none
2.2.8	Life Education Australia	none
2.2.9	a company that conducts life education programs under the auspices of Life Education Australia if the company: (a) is not carried on for the purposes of profit or gain to its individual members; and (b) is prohibited by its *constitution from making any distribution of money or property to its members	the gift must be for the conduct of such programs
2.2.10	the Council for Christian Education in Schools	none
2.2.11	the Council for Jewish Education in Schools	none
2.2.13	the Lionel Murphy Foundation	none
2.2.14	the Marcus Oldham Farm Management College	see section 30-30
2.2.16	the Polly Farmer Foundation (Inc)	none
2.2.17	The Australian Council of Christians and Jews	the gift must be made after 6 December 1998
2.2.20	Australian Nuffield Farming Scholars Association	the gift must be made after 16 April 2001
2.2.21	Dymocks Children’s Charities Limited	the gift must be made after 4 January 2001
2.2.22	Australian Primary Principals Association Education Foundation	the gift must be made after 1 October 2001
2.2.23	Commonwealth Study Conferences (Australia) Incorporated	the gift must be made after 19 February 2001
2.2.24	Mt Eliza Graduate School of Business and Government Limited	the gift must be made after 4 April 2000 and before 1 January 2023
2.2.25	Australian Human Rights Education Fund	the gift must be made after 24 September 2001
2.2.26	Aboriginal Education Council (N.S.W.) Incorporated	the gift must be made after 6 May 2002
2.2.27	General Sir John Monash Foundation	the gift must be made after 16 June 2002
2.2.28	Australian-American Educational Foundation	the gift must be made after 30 April 2003
2.2.29	The Australian Literacy and Numeracy Foundation Limited	the gift must be made after 11 October 2002
2.2.30	The Constitution Education Fund	the gift must be made after 20 June 2003
2.2.31	Country Education Foundation of Australia Limited	the gift must be made on or after 20 August 2003
2.2.33	International Specialised Skills Institute Incorporated	the gift must be made after 11 August 2005
2.2.36	The Spirit of Australia Foundation	the gift must be made after 10 September 2007
2.2.37	The Royal Institution of Australia Incorporated	the gift must be made after 16 April 2009
2.2.39	The Charlie Perkins Scholarship Trust	the gift must be made after 1 August 2010
2.2.41	Teach for Australia	the gift must be made after 31 December 2012
2.2.42	The Conversation Trust	the gift must be made after 21 November 2012
2.2.43	Australian Schools Plus Ltd	the gift must be made on or after 1 April 2014
2.2.44	Australian Science Innovations Incorporated	the gift must be made on or after 1 January 2016
2.2.45	Smile Like Drake Foundation Limited	the gift must be made after 8 March 2018 and before 9 March 2023
2.2.46	The Q Foundation Trust	the gift must be made after 31 December 2017 and before 1 January 2023
2.2.47	Governor Phillip International Scholarship Trust	the gift must be made after 30 June 2018 and before 1 July 2025
2.2.48	High Resolves	the gift must be made after 30 June 2018 and before 1 July 2025
2.2.49	Australian Academy of Law	the gift must be made after 30 June 2019 and before 1 July 2025
2.2.50	Superannuation Consumers’ Centre Ltd	the gift must be made after 30 June 2019 and before 1 July 2025
2.2.51	The Andy Thomas Space Foundation Limited	the gift must be made after 30 June 2020
2.2.52	The Judith Neilson Institute for Journalism and Ideas	the gift must be made after 30 June 2020
2.2.53	SU Australia Ministries Limited	the gift must be made on or after 1 July 2021 and before 1 July 2023
2.2.55	The Ramsay Centre for Western Civilisation Limited	the gift must be made after 30 June 2021
2.2.56	Australian Education Research Organisation Limited	the gift must be made after 30 June 2021
2.2.57	Jewish Education Foundation (Vic) Ltd	the gift must be made after 30 June 2021 and before 1 July 2026
2.2.58	Melbourne Business School Limited	the gift must be made after 30 June 2022
2.2.59	Ourschool Ltd	the gift must be made after 30 June 2024 and before 1 July 2029
2.2.60	Tasmanian Leaders Inc.	the gift must be made after 30 June 2024 and before 1 July 2029

Research—General	Research—General	Research—General	Research—General
Item	Fund, authority or institution	Special conditions—fund, authority or institution	Special conditions—gift
3.1.1	a university, college, institute, association or organisation which is an approved research institute for the purposes of section 73A (Expenditure on scientific research) of the Income Tax Assessment Act 1936	the approved research institute must be: (a) an Australian government agency; or (b) a registered charity; or (c) operated by an Australian government agency or a registered charity	the gift must be made for purposes of scientific research in the field of natural or applied science

Research—Specific	Research—Specific	Research—Specific
Item	Fund, authority or institution	Special conditions
3.2.1	the Centre for Independent Studies	none
3.2.4	The Menzies Research Centre Public Fund	the gift must be made after 2 April 1998
3.2.5	The Sir Earl Page Memorial Trust	the gift must be made after 6 May 2001
3.2.6	Research Australia Limited	the gift must be made after 26 June 2001
3.2.7	The Page Research Centre Limited	the gift must be made after 12 January 2005
3.2.8	The Chifley Research Centre Limited	the gift must be made after 19 May 2005
3.2.12	The Green Institute Limited	the gift must be made after 23 June 2009
3.2.13	United States Studies Centre	the gift must be made after 26 July 2009
3.2.14	The Ethics Centre Limited	the gift must be made on or after 24 February 2016
3.2.15	Centre For Entrepreneurial Research and Innovation Limited	the gift must be made after 1 January 2017
3.2.16	The Samuel Griffith Society Inc.	the gift must be made after 30 June 2019

Welfare and rights—General	Welfare and rights—General	Welfare and rights—General	Welfare and rights—General
Item	Fund, authority or institution	Special conditions—fund, authority or institution	Special conditions—gift
4.1.1	a *registered public benevolent institution	none	none
4.1.2	a public fund maintained for the purpose of providing money for: (a) *registered public benevolent institutions; or (b) the establishment of registered public benevolent institutions	the public fund must: (a) have been established before 23 October 1963; and (b) be: (i) a *registered charity; or (ii) operated by a registered charity	none
4.1.3	a public fund established and maintained for the purpose of relieving the necessitous circumstances of one or more individuals who are in Australia	the public fund must be: (a) an Australian government agency; or (b) a registered charity; or (c) operated by an Australian government agency or a registered charity	none
4.1.4	an institution whose principal activity is the promotion of the prevention or the control of *behaviour that is harmful or abusive to human beings	the institution must: (a) be a *registered charity; and (b) meet the requirements of section 30-130; and (c) have a policy of not acting as a mere conduit for the donation of money or property to other organisations, bodies or persons	the gift must be received by the institution’s gift fund (mentioned in section 30-130)
4.1.5	a public fund (including a public fund established and maintained by a public benevolent institution) that is established and maintained solely for providing money for the relief (including relief by way of assistance to re-establish a community) of people in Australia in distress as a result of a disaster to which subsection 30-45A(1) or 30-46(1) applies	the public fund must: (a) be: (i) an Australian government agency; or (ii) a registered charity; or (b) be operated by: (i) an Australian government agency; or (ii) a registered charity	see subsections 30-45A(4) and 30-46(2)
4.1.6	an institution whose principal activity is one or both of the following: (a) providing short-term direct care to animals (but not only native wildlife) that have been lost or mistreated or are without owners; (b) rehabilitating orphaned, sick or injured animals (but not only native wildlife) that have been lost or mistreated or are without owners	the institution must be a *registered charity	none
4.1.7	an institution that would be a public benevolent institution, but for one or both of the following: (a) it also promotes the prevention or the control of diseases in human beings (but not as a principal activity); (b) it also promotes the prevention or the control of *behaviour that is harmful or abusive to human beings (but not as a principal activity)	the institution must be a *registered charity	none

Welfare and rights—Specific	Welfare and rights—Specific	Welfare and rights—Specific
Item	Fund, authority or institution	Special conditions
4.2.1	Amnesty International Australia	none
4.2.2	the Child Accident Prevention Foundation of Australia	none
4.2.3	the National Foundation for Australian Women Limited	none
4.2.5	United Way Australia	the gift must be made after 25 April 2013
4.2.6	the Royal Society for the Prevention of Cruelty to Animals New South Wales	none
4.2.7	the Royal Society for the Prevention of Cruelty to Animals (Victoria) Inc.	none
4.2.8	Australian Neighbourhood Houses & Centres Association (ANHCA) Inc.	the gift must be made after 30 June 2013
4.2.9	Royal Society for the Prevention of Cruelty to Animals (South Australia) Limited	none
4.2.10	the Royal Society for the Prevention of Cruelty to Animals, Western Australia	none
4.2.11	Royal Society for the Prevention of Cruelty to Animals Tasmania	none
4.2.12	the Society for the Prevention of Cruelty to Animals (Northern Territory)	none
4.2.13	the Royal Society for the Prevention of Cruelty to Animals (A.C.T.) Incorporated	none
4.2.14	RSPCA Australia	none
4.2.15	the Australian Council of Social Service Incorporated	the gift must be made after 30 June 2013
4.2.19	Reconciliation Australia Limited	the gift must be made after 6 December 2000
4.2.20	Royal Society for the Prevention of Cruelty to Animals, Queensland Incorporated	the gift must be made after 22 December 1999
4.2.21	Crime Stoppers Western Australia Limited	the gift must be made after 31 October 2002
4.2.22	New South Wales Crime Stoppers Limited	the gift must be made after 31 October 2002
4.2.23	Crime Stoppers Tasmania	the gift must be made after 28 November 2002
4.2.24	Crime Stoppers Queensland Limited	the gift must be made after 23 January 2003
4.2.25	Crime Stoppers Australia Ltd	the gift must be made after 4 June 2003
4.2.26	Foundation for Alcohol Research and Education Limited	the gift must be made after 5 June 2003
4.2.27	Crime Stoppers South Australia Limited	the gift must be made on or after 19 September 2003
4.2.28	International Social Service - Australian Branch	the gift must be made after 17 March 2004
4.2.29	the Victorian Crime Stoppers Program	the gift must be made after 22 April 2004
4.2.31	Crime Stoppers Northern Territory Program	the gift must be made after 13 March 2005
4.2.31A	ACT Region Crime Stoppers Limited	the gift must be made after 12 February 2009
4.2.32	Kidsafe ACT (Inc.)	the gift must be made after 2 August 2007
4.2.33	Kidsafe New South Wales (Inc.)	the gift must be made after 2 August 2007
4.2.34	Kidsafe NT (Inc.)	the gift must be made after 2 August 2007
4.2.35	Kidsafe Qld (Inc.)	the gift must be made after 2 August 2007
4.2.36	Kidsafe SA Incorporated	the gift must be made after 2 August 2007
4.2.37	Kidsafe Tasmania (Inc)	the gift must be made after 2 August 2007
4.2.38	Kidsafe Vic (Inc.)	the gift must be made after 2 August 2007
4.2.39	Kidsafe Western Australia (Inc)	the gift must be made after 2 August 2007
4.2.43	2017 Bourke Street Fund Trust Account	the gift must be made: (a) after 20 January 2017; and (b) before 21 January 2022
4.2.44	Victorian Pride Centre Ltd	the gift must be made after 8 March 2018 and before 9 March 2028
4.2.45	Australian Volunteers Support Trust	the gift must be made after 30 June 2019
4.2.46	Community Rebuilding Trust	the gift must be made after 30 June 2019
4.2.47	Motherless Daughters Australia Limited	the gift must be made after 30 June 2019 and before 1 July 2025
4.2.48	Neighbourhood Watch Australasia Limited	the gift must be made after 30 June 2019
4.2.49	Alliance for Journalists’ Freedom Ltd	the gift must be made after 30 June 2020
4.2.50	Youthsafe	the gift must be made after 30 June 2020
4.2.51	Equality Australia Ltd	the gift must be made after 30 June 2025 and before 1 July 2030

Defence—General	Defence—General	Defence—General	Defence—General
Item	Fund, authority or institution	Special conditions—fund, authority or institution	Special conditions—gift
5.1.1	the Commonwealth or a State	none	the gift must be made for purposes of defence
5.1.2	a public institution or public fund established and maintained for the comfort, recreation or welfare of members of: (a) the armed forces of any part of the Sovereign’s dominions; or (b) any allied or other foreign force serving in association with the Sovereign’s armed forces	the public institution or public fund must be: (a) an Australian government agency; or (b) a registered charity; or (c) in the case of a public fund—operated by an Australian government agency or registered charity	none
5.1.3	a public fund established and maintained solely for providing money to reconstruct, or make critical repairs to, a particular war memorial that: (a) is located in Australia; and (b) commemorates events in a conflict in which Australia was involved, or people who are mainly Australians and who participated on Australia’s behalf in a conflict; and	the public fund must be: (a) an Australian government agency; or (b) a registered charity; or (c) operated by an Australian government agency or registered charity	the gift must be made within the 2 years beginning on the day on which: (a) the fund; or (b) if the fund is legally owned by an entity that is endorsed for the operation of the fund—the entity; is endorsed as a *deductible gift recipient under Subdivision 30-BA
	(c) is a focus for public commemoration of the events or people mentioned in paragraph (b); and (d) is solely or mainly used for that public commemoration

Defence—Specific	Defence—Specific	Defence—Specific
Item	Fund, authority or institution	Special conditions
5.2.11	The RSL Foundation	the gift must be made after 20 September 2000
5.2.34	Melbourne Korean War Memorial Committee Incorporated	the gift must be made after 31 December 2017 and before 1 January 2020
5.2.35	The Headstone Project (Tas) Inc.	the gift must be made after 30 June 2019 and before 1 July 2025
5.2.36	Virtual War Memorial Limited	the gift must be made on or after 1 July 2021 and before 1 July 2026
5.2.37	Perth Korean War Memorial Committee Incorporated	the gift must be made after 30 June 2021 and before 1 July 2024

The environment—General	The environment—General	The environment—General	The environment—General
Item	Fund, authority or institution	Special conditions—fund, authority or institution	Special conditions—gift
6.1.1	an institution or *Australian government agency whose principal purpose is: (a) the protection and enhancement of the natural environment or of a significant aspect of the natural environment; or (b) the provision of information or education, or the carrying on of research, about the natural environment or a significant aspect of the natural environment	the institution or Australian government agency must: (a) if it is not an Australian government agency—be a *registered charity; and (b) meet the requirements of section 30-130; and (c) have a policy of not acting as a mere conduit for the donation of money or property to other organisations, bodies or persons	the gift must be received by the gift fund (mentioned in section 30-130) of the institution or Australian government agency

The environment—Specific	The environment—Specific	The environment—Specific
Item	Fund, authority or institution	Special conditions
6.2.1	the Australian Conservation Foundation Incorporated	see section 30-60
6.2.2	Greening Australia Limited	see section 30-60
6.2.3	Landcare Australia Limited	see section 30-60
6.2.4	the National Parks Association of New South Wales	see section 30-60
6.2.5	the Victorian National Parks Association Incorporated	see section 30-60
6.2.6	Trust for Nature (Victoria)	see section 30-60
6.2.7	the National Parks Association of Queensland	see section 30-60
6.2.8	The Nature Conservation Society of South Australia Incorporated	see section 30-60
6.2.9	Nature Foundation Limited	see section 30-60
6.2.11	the Tasmanian Conservation Trust Incorporated	see section 30-60
6.2.12	the National Parks Association of the Australian Capital Territory Incorporated	see section 30-60
6.2.13	the National Trust of Australia (New South Wales)	none
6.2.14	the National Trust of Australia (Victoria)	none
6.2.15	National Trust of Australia (Queensland) Limited	none
6.2.16	The National Trust of South Australia	none
6.2.17	The National Trust of Australia (W.A.)	none
6.2.18	the National Trust of Australia (Tasmania)	none
6.2.19	The National Trust of Australia (Northern Territory)	none
6.2.20	the National Trust of Australia (A.C.T.)	none
6.2.21	the Australian Council of National Trusts	none
6.2.22	the World Wide Fund for Nature	see section 30-60
6.2.23	Mawson’s Huts Foundation Limited	the gift must be made after 17 March 1997

Industry, trade and design—Specific	Industry, trade and design—Specific	Industry, trade and design—Specific
Item	Fund, authority or institution	Special conditions
7.2.3	WorldSkills Australia	none
7.2.5	Australian Business Week Limited	the gift must be made after 8 December 2003
7.2.6	Ethnic Business Awards Foundation Limited	the gift must be made after 30 June 2024 and before 1 July 2029
7.2.7	Social Enterprise Australia Ltd	the gift must be made after 30 June 2025 and before 1 July 2030

The family—General	The family—General	The family—General	The family—General
Item	Fund, authority or institution	Special conditions—fund, authority or institution	Special conditions—gift
8.1.1	a public fund established and maintained: (a) by a *non-profit company to which section 30-75 applies; and (b) solely for the purpose of providing money to be used in giving or providing marriage education under the Marriage Act 1961 to individuals in Australia	the public fund must be: (a) a *registered charity; or (b) operated by a registered charity	none
8.1.2	a public fund that is established and maintained: (a) by a *non-profit company which receives funding from the Commonwealth to provide family counselling or family dispute resolution within the meaning of the Family Law Act 1975; and (b) solely for the purpose of providing money to be used in providing family counselling or family dispute resolution within the meaning of the Family Law Act 1975 to individuals in Australia	the public fund must be: (a) a *registered charity; or (b) operated by a registered charity	none

The family—Specific	The family—Specific	The family—Specific
Item	Fund, authority or institution	Special conditions
8.2.3	Australian Breastfeeding Association	the gift must be made after 31 July 2001
8.2.4	Playgroup NSW (Inc).	the gift must be made after 14 April 2005
8.2.5	Playgroup WA (Inc)	the gift must be made after 13 March 2005
8.2.6	Playgroup Queensland Ltd	the gift must be made after 14 April 2005
8.2.7	Playgroup Tasmania Inc.	the gift must be made after 14 April 2005
8.2.8	Playgroup Association Northern Territory Incorporated	the gift must be made after 24 May 2005
8.2.9	ACT Playgroups Association Incorporated	the gift must be made after 14 April 2005
8.2.10	Playgroup Victoria Inc.	the gift must be made after 23 February 2006
8.2.11	Playgroup SA Inc	the gift must be made after 5 August 2006
8.2.12	Playgroup Australia Limited	the gift must be made after 2 August 2006

International affairs—General	International affairs—General	International affairs—General	International affairs—General
Item	Fund, authority or institution	Special conditions—fund, authority or institution	Special conditions—gift
9.1.1	a public fund, institution or *Australian government agency whose principal purpose is delivering development or humanitarian assistance activities (or both): (a) in a country covered by section 30-85; and (b) in partnership with entities in the country, based on principles of cooperation, mutual respect and shared accountability	the public fund, institution or Australian government agency must: (a) if it is a public fund—be operated by a *registered charity; and (b) if it is an institution—be a registered charity; and (c) if it is not a public fund—meet the requirements of section 30-130	if the gift is made to an institution or Australian government agency—the gift must be received by the gift fund (mentioned in section 30-130) of the institution or Australian government agency
9.1.2	a public fund established and maintained by a registered public benevolent institution solely for providing money for the relief (including relief by way of assistance to re-establish a community) of people in a country other than: (a) Australia; and (b) a country declared by the Foreign Affairs Minister to be a developing country; who are in distress as a result of a disaster to which subsection 30-86(1) applies	none	see subsection 30-86(4)

International affairs—Specific	International affairs—Specific	International affairs—Specific
Item	Fund, authority or institution	Special conditions
9.2.1	the Australian Institute of International Affairs	none
9.2.3	The Foundation for Development Cooperation Ltd	none
9.2.4	Australian American Education Leadership Foundation Limited	the gift must be made after 26 January 1998
9.2.6	United Israel Appeal Refugee Relief Fund Limited	the gift must be made after 29 January 1998
9.2.7	the Asia Society AustralAsia Centre	the gift must be made after 6 December 1998
9.2.8	The Global Foundation	the gift must be made after 2 November 1999
9.2.10	Australia for UNHCR	the gift must be made after 27 June 2007
9.2.11	The Australia Foundation in support of Human Rights Watch Limited	the gift must be made after 30 June 2013
9.2.12	Lowy Institute for International Policy	the gift must be made after 13 August 2003
9.2.14	Make a Mark Australia Incorporated	the gift must be made after 30 June 2013
9.2.18	American Australian Association Limited	the gift must be made after 13 November 2006
9.2.21	Diplomacy Training Program Limited	the gift must be made after 16 April 2009
9.2.25	Rhodes Trust in Australia	the gift must be made after 21 October 2011
9.2.26	International Jewish Relief Limited	the gift must be made on or after 1 January 2015
9.2.27	Cambridge Australia Scholarships Limited	the gift must be made on or after 1 July 2021 and before 1 July 2026

Sports and recreation—Specific	Sports and recreation—Specific	Sports and recreation—Specific
Item	Fund, authority or institution	Special conditions
10.2.1	the Australian Sports Foundation	none
10.2.2	Girl Guides Australia	none
10.2.3	an institution that is known as a State or Territory branch of Girl Guides Australia	none
10.2.4	the Scout Association of Australia	none
10.2.5	an institution that is known as a State or Territory branch of the Scout Association of Australia	none
10.2.8	Amy Gillett Foundation	the gift must be made after 13 September 2007
10.2.9	Australian Sports Foundation Charitable Fund	the gift must be made after 30 June 2018

Philanthropic trusts—Specific	Philanthropic trusts—Specific	Philanthropic trusts—Specific
Item	Fund, authority or institution	Special conditions
11.2.1	the Connellan Airways Trust	none
11.2.2	The Friends of the Duke of Edinburgh’s Award in Australia Incorporated	none
11.2.4	the Playford Memorial Trust	none
11.2.5	The Sir Robert Menzies Memorial Foundation Limited	none
11.2.7	the Winston Churchill Memorial Trust	none
11.2.8	The Foundation for Young Australians	the gift must be made after 6 May 2001
11.2.9	Visy Cares	the gift must be made after 19 June 2001
11.2.10	Australian Philanthropic Services Limited	the gift must be made after 30 June 2016
11.2.11	Australian Women Donors Network	the gift must be made after 8 March 2018 and before 9 March 2028
11.2.12	the Australian Ireland Fund Limited	none
11.2.13	Foundation Broken Hill Limited	the gift must be made after 30 June 2019 and before 1 July 2030

Cultural organisations—General	Cultural organisations—General	Cultural organisations—General	Cultural organisations—General
Item	Fund, authority or institution	Special conditions—fund, authority or institution	Special conditions—gift
12.1.1	an institution or Australian government agency whose principal purpose is the promotion of literature, music, a performing art, a visual art, a craft, design, film, video, television, radio, community arts, arts or languages of Indigenous persons or movable cultural heritage	the institution or Australian government agency must: (a) if it is not an Australian government agency—be a *registered charity; and (b) meet the requirements of section 30-130	the gift must be received by the gift fund (mentioned in section 30-130) of the institution or Australian government agency
12.1.2	a public library	the public library must: (a) be: (i) an Australian government agency; or (ii) a registered charity; or (b) be operated by: (i) an Australian government agency; or (ii) a registered charity	none
12.1.3	a public museum	the public museum must: (a) be: (i) an Australian government agency; or (ii) a registered charity; or (b) be operated by: (i) an Australian government agency; or (ii) a registered charity	none
12.1.4	a public art gallery	the public art gallery must: (a) be: (i) an Australian government agency; or (ii) a registered charity; or (b) be operated by: (i) an Australian government agency; or (ii) a registered charity	none
12.1.5	an institution consisting of a public library, public museum and public art gallery or of any 2 of them	the institution must: (a) be: (i) an Australian government agency; or (ii) a registered charity; or (b) be operated by: (i) an Australian government agency; or (ii) a registered charity	none

Cultural organisations—Specific	Cultural organisations—Specific	Cultural organisations—Specific
Item	Fund, authority or institution	Special conditions
12.2.1	The Australiana Fund	none
12.2.4	National Arboretum Canberra Fund	the gift must be made after 30 June 2013
12.2.5	Sydney Chevra Kadisha	the gift must be made either: (a) after 31 December 2017 and before 1 July 2024; or (b) after 30 June 2025 and before 1 July 2030
12.2.6	C E W Bean Foundation	the gift must be made after 30 June 2018 and before 1 July 2025	the gift must be made after 30 June 2018 and before 1 July 2025

Fire and emergency services—General	Fire and emergency services—General	Fire and emergency services—General
Item	Fund, authority or institution	Special conditions
12A.1.1	an *Australian government agency that has statutory responsibility for the coordination of volunteer fire brigades or State Emergency Services	the gift or contribution must be made for the purposes of supporting the coordination of volunteer fire brigades or State Emergency Services
12A.1.2	a public fund which satisfies all of the following requirements: (a) the fund is established and maintained by an *Australian government agency covered by item 12A.1.1;	none
	(b) the fund is established and maintained solely for the purpose of supporting the volunteer based emergency service activities of non-profit entities or of Australian government agencies; (c) the principal activity of the entities mentioned in paragraph (b) is the provision of volunteer based emergency services that are regulated by a State law or a Territory law
12A.1.3	a public fund which satisfies all of the following requirements: (a) the fund is established and maintained by a registered charity or an Australian government agency;	none
	(b) the principal activity of the entity is the provision of volunteer based emergency services that are regulated by a State law or a Territory law;
	(c) the fund is established and maintained solely for the purpose of supporting the volunteer based emergency service activities of the entity

Other recipients—General	Other recipients—General	Other recipients—General	Other recipients—General
Item	Fund, authority or institution	Special conditions—fund, authority or institution	Special conditions—gift
13.1.1	a *community charity trust to which section 30-110 applies	the community charity trust must be a *registered charity	none
13.1.2	a *community charity corporation to which section 30-110 applies	the community charity corporation must be a *registered charity	none

Other recipients—specific	Other recipients—specific	Other recipients—specific
Item	Fund, authority or institution	Special conditions
13.2.1	the Council for Jewish Community Security	the gift must be made after 9 August 2007
13.2.2	the Foundation for Rural and Regional Renewal Public Fund	the gift must be made after 28 March 2000
13.2.3	Young Endeavour Youth Scheme Public Fund	the gift must be made after 24 September 2001
13.2.3A	Leeuwin Ocean Adventure Foundation Limited	the gift must be made after 16 April 2009
13.2.5	Social Traders Ltd	the gift must be made after 30 June 2013
13.2.7	Lord Somers Camp and Power House	the gift must be made after 4 March 2004
13.2.16	Social Ventures Australia Limited	the gift must be made after 3 May 2007
13.2.19	Philanthropy Australia Inc.	the gift must be made after 27 February 2013
13.2.20	The King’s Trust Australia Limited	the gift must be made after 31 December 2013
13.2.21	The Minderoo Foundation Trust	the gift must be made on or after 1 January 2014
13.2.22	National Apology Foundation Ltd	the gift must be made on or after 1 January 2015
13.2.23	Foundation 1901 Limited	the gift must be made on or after 1 September 2021 and before 1 September 2026
13.2.24	Paul Ramsay Foundation Limited	the gift must be made either: (a) after 30 June 2018 and before 1 July 2020; or (b) after 30 June 2025 and before 1 July 2030
13.2.25	Friends of Myall Creek Memorial Incorporated	the gift must be made after 30 June 2019
13.2.26	Toy Libraries Australia Inc.	the gift must be made after 30 June 2019
13.2.27	RAS Foundation Limited	the gift must be made after 30 June 2020
13.2.28	The Great Synagogue Foundation	the gift must be made after 30 June 2020 and before 1 July 2030
13.2.29	Australian Associated Press Ltd	the gift must be made on or after 1 July 2021 and before 1 July 2026
13.2.30	The Greek Orthodox Community Of New South Wales Ltd	the gift must be made on or after 1 July 2019
13.2.31	Greek Orthodox Archdiocese of Australia Consolidated Trust Cathedral of the Annunciation of our Lady Restoration Fund	the gift must be made after 30 June 2021 and before 1 July 2024
13.2.32	Lord Mayor’s Charitable Foundation	the gift must be made after 30 June 2021
13.2.33	Royal Humane Society of New South Wales Incorporated	the gift must be made after 30 June 2020
13.2.34	Australians for Indigenous Constitutional Recognition Ltd	the gift must be made after 30 June 2022 and before 1 July 2025
13.2.35	Leaders Institute of South Australia Incorporated	the gift must be made after 30 June 2022 and before 1 July 2027
13.2.36	St Patrick’s Cathedral Melbourne Restoration Fund	the gift must be made after 30 June 2022 and before 1 July 2032
13.2.37	Australians for Unity Ltd	the gift must be made after 31 May 2023 and before 1 July 2024
13.2.38	Justice Reform Initiative Limited	the gift must be made after 30 June 2023 and before 1 July 2028
13.2.39	Transparency International Australia	the gift must be made after 30 June 2023
13.2.40	Australian Democracy Network Ltd	the gift must be made after 30 June 2024 and before 1 July 2029
13.2.41	Australian Science Media Centre Incorporated	the gift must be made after 30 June 2024 and before 1 July 2029
13.2.42	Centre for Australian Progress Ltd	the gift must be made after 30 June 2024 and before 1 July 2029
13.2.43	Combatting Antisemitism Fund Limited	the gift must be made after 30 June 2024 and before 1 July 2029
13.2.44	International Campaign to Abolish Nuclear Weapons, Australia Inc.	the gift must be made after 30 June 2024 and before 1 July 2029
13.2.45	Susan McKinnon Charitable Foundation Ltd	the gift must be made after 30 June 2023 and before 1 July 2028
13.2.46	The Hillview Foundation Australia Limited	the gift must be made after 30 June 2024 and before 1 July 2029
13.2.47	Skip Foundation Ltd	the gift must be made after 30 June 2024 and before 1 July 2029
13.2.48	Coaxial Foundation Ltd	the gift must be made after 30 June 2025 and before 1 July 2030
13.2.49	Community Foundations Australia Ltd	the gift must be made after 30 June 2025 and before 1 July 2030
13.2.50	Partnerships for Local Action and Community Empowerment Ltd	the gift must be made after 30 June 2025 and before 1 July 2030
13.2.51	The Parenthood Project Limited	the gift must be made after 30 June 2025 and before 1 July 2030

Amount you can deduct for a gift of property	Amount you can deduct for a gift of property	Amount you can deduct for a gift of property
Item	In this case:	The amount you can deduct is:
1	Section 30-205 (which is about the proceeds of the sale being assessable) applies, and you bought the property	the amount you paid for the property, reduced by the amount of any input tax credit to which you are or were entitled for your acquisition of the property
2	Section 30-205 (which is about the proceeds of the sale being assessable) applies, and you created or produced the property	so much of the cost of creation or production as you would have been able to deduct if you had sold the property, reduced by the amount of any input tax credit to which you are or were entitled for your acquisitions to the extent that they were made for the purpose of creating or producing the property
3	Neither of cases 1 and 2 applies, and you acquired the property: (a) less than one year before making the gift (otherwise than by inheriting it); or (b) for the purpose of giving it away; or (c) subject to an *arrangement that the property would be given away	the lesser of the amount you paid for the property and: (a) if the average of the written valuations you got fairly represents the GST inclusive market value (as reduced under subsection (4) if that subsection applies) of the property on the day you made the gift—that average; or (b) if it does not—the GST inclusive market value (as reduced under subsection (4) if that subsection applies) of the property on the day you made the gift
4	None of cases 1 to 3 applies, and the average of the written valuations you got does not fairly represent the *market value of the property on the day you made the gift	the *GST inclusive market value (as reduced under subsection (4) if that subsection applies) of the property on the day you made the gift

Index	Index	Index
Topic	Topic	Provision
1A	2009 Victorian Bushfire Appeal Trust Account	item 4.2.41
1AAA	2017 Bourke Street Fund Trust Account	item 4.2.43
1AA	Aboriginal Education Council (N.S.W.) Incorporated	item 2.2.26
1	Academies - professional	section 30-25
2	Academy of the Social Sciences in Australia Incorporated	item 2.2.1
2AAA	ACT Playgroups Association Incorporated	item 8.2.9
2AAB	ACT Region Crime Stoppers Limited	item 4.2.31A
2ACB	Alliance for Journalists’ Freedom Ltd	item 4.2.49
2AD	American Australian Association Limited	item 9.2.18
3	Amnesty International Australia	item 4.2.1
3A	Amy Gillett Foundation	item 10.2.8
4	Ancillary funds	item 2 of the table in section 30-15
4AA	Andy Thomas Space Foundation Limited	item 2.2.51
4A	Animal welfare	item 4.1.6
6	Approved research institutes	item 3.1.1
7	Armed forces, auxiliaries	item 5.1.2
8	Artbank	item 5 of the table in section 30-15
9	Art galleries	items 12.1.4 and 12.1.5; item 4 of the table in section 30-15
9AA	Asia Society AustralAsia Centre	item 9.2.7
9AAA	Aurora Education Foundation Limited	item 2.2.5
9AB	Australasian College for Emergency Medicine	item 1.2.18
9AC	Australasian College of Dermatologists	item 1.2.20
9A	Australia for UNHCR	item 9.2.10
9B	Australia Foundation in support of Human Rights Watch Limited	item 9.2.11
9C	Australian Academy of Law	item 2.2.49
10	Australian Academy of Science	item 2.2.2
11	Australian Academy of Technological Sciences and Engineering Limited	item 2.2.4
12	Australian Academy of the Humanities for the Advancement of Scholarship in Language, Literature, History, Philosophy and the Fine Arts	item 2.2.3
13A	Australian American Education Leadership Foundation Limited	item 9.2.4
14	Australiana Fund	item 12.2.1; item 4 of the table in section 30-15
15	Australian and New Zealand Association for the Advancement of Science	item 2.2.6
16	Australian and New Zealand College of Anaesthetists	item 1.2.13
17	Australian Antarctic Territory, payment to Commonwealth for research	item 3.2.3
17AAAA	Australian Associated Press Ltd	item 13.2.29
17AAA	Australian Breastfeeding Association	item 8.2.3
17A	Australian Business Register	section 30-229
17B	Australian Business Week Limited	item 7.2.5
20	Australian Conservation Foundation Incorporated	item 6.2.1
20A	Australian Council of Christians and Jews	item 2.2.17
21	Australian Council of Social Service Incorporated	item 4.2.15
21AAAA	Australian Democracy Network Ltd	item 13.2.40
21AAA	Australian Education Research Organisation Limited	item 2.2.56
21A	Australian Human Rights Education Fund	item 2.2.25
22	Australian Institute of International Affairs	item 9.2.1
23	Australian Ireland Fund Limited	item 11.2.12
24	Australian Neighbourhood Houses & Centres Association (ANHCA) Inc.	item 4.2.8
24A	Australian Nuffield Farming Scholars Association	item 2.2.20
24C	Australian Philanthropic Services Limited	item 11.2.10
25A	Australian Primary Principals Association Education Foundation	item 2.2.22
25B	Australian Schools Plus Ltd	item 2.2.43
26	Australian Science Innovations Incorporated	item 2.2.44
26AA	Australian Science Media Centre Incorporated	item 13.2.41
26A	Australians for Indigenous Constitutional Recognition Ltd	item 13.2.34
26B	Australians for Unity Ltd	item 13.2.37
27	Australian Sports Foundation	item 10.2.1
27AAAA	Australian Sports Foundation Charitable Fund	item 10.2.9
27AAA	Australian Volunteers Support Trust	item 4.2.45
27AAB	Australian Women Donors Network	item 11.2.11
28AC	Cambridge Australia Scholarships Limited	item 9.2.27
29	Cancer Australia	item 1.2.19
29AA	Centre for Australian Progress Ltd	item 13.2.42
29A	Centre For Entrepreneurial Research and Innovation Limited	item 3.2.15
30	Centre for Independent Studies	item 3.2.1
30AA	C E W Bean Foundation	item 12.2.6
30A	Charlie Perkins Scholarship Trust	item 2.2.39
30B	Chifley Research Centre Limited	item 3.2.8
31	Child Accident Prevention Foundation of Australia	item 4.2.2
31B	Coaxial Foundation Ltd	item 13.2.48
33	College buildings	item 2.1.10
34	College of Intensive Care Medicine of Australia and New Zealand	item 1.2.21
34AAAA	Combatting Antisemitism Fund Limited	item 13.2.43
34AA	Commonwealth Study Conferences (Australia) Incorporated	item 2.2.23
34AAA	Community charity corporations
34AAB	Community charity trusts
34AAC	Community Foundations Australia Ltd	item 13.2.49
34AB	Community sheds	section 30-20
34A	Community Rebuilding Trust	item 4.2.46
35	Conditional gifts	section 30-220
36	Connellan Airways Trust	item 11.2.1
37	Conservation bodies	section 30-55
38	Conversation Trust	item 2.2.42
39	Council for Christian Education in Schools	item 2.2.10
39A	Council for Jewish Community Security	item 13.2.1
40	Council for Jewish Education in Schools	item 2.2.11
40A	Country Education Foundation of Australia Limited	item 2.2.31
40B	Crime Stoppers South Australia Limited	item 4.2.27
40C	Crime Stoppers Northern Territory Program	item 4.2.31
42	Cultural organisations	section 30-100
44	Defence organisations	section 30-50
44AAA	Diplomacy Training Program Limited	item 9.2.21
44AA	Disaster relief—public fund for relief of people in Australia	item 4.1.5
44AB	Disaster relief—public fund for relief of people in developing countries	item 9.1.1
44AC	Disaster relief—public fund for relief of people in developed countries	item 9.1.2
44A	Diseases—charitable institutions whose principal activity is to promote the prevention or the control of diseases in human beings	items 1.1.6 and 4.1.7
45	Diseases—institutions researching causes, prevention or cure	items 1.1.4 and 1.1.5
45A	Dymocks Children’s Charities Limited	item 2.2.21
46	Education—education bodies	section 30-25
46AA	Education—public fund for scholarships, bursaries and prizes	item 2.1.13
46A	Endorsement as a deductible gift recipient	Subdivision 30-BA
47	Environmental organisations	section 30-55
48AAA	Ethics Centre Limited	item 3.2.14
48AA	Ethics education	section 30-25
48AB	Ethnic Business Awards Foundation Limited	item 7.2.6
48AC	Equality Australia Ltd	item 4.2.51
48A	Family and child mediation and counselling	item 8.1.1
49	Family organisations	section 30-70
49B	Fire and emergency services	section 30-102
49C	Foundation 1901 Limited	item 13.2.23
49D	Foundation Broken Hill Limited	item 11.2.13
49E	Foundation for Alcohol Research and Education Limited	item 4.2.26
50	Foundation for Development Cooperation Ltd	item 9.2.3
50B	Foundation for Rural and Regional Renewal Public Fund	item 13.2.2
50C	Foundation for Young Australians	item 11.2.8
50D	Friends of Myall Creek Memorial Incorporated	item 13.2.25
51	Friends of the Duke of Edinburgh’s Award in Australia Incorporated	item 11.2.2
51AA	Fund-raising events—contributions	items 7 and 8 of the table in section 30-15
51A	General Sir John Monash Foundation	item 2.2.27
52	Global Foundation	item 9.2.8
52AA	Governor Phillip International Scholarship Trust	item 2.2.47
52B	Great Synagogue Foundation	item 13.2.28
52BA	Greek Orthodox Archdiocese of Australia Consolidated Trust Cathedral of the Annunciation of our Lady Restoration Fund	item 13.2.31
52C	Greek Orthodox Community Of New South Wales Ltd	item 13.2.30
53	Greening Australia Limited	item 6.2.2
53AA	Green Institute Limited	item 3.2.12
53A	Girl Guides Australia	items 10.2.2 and 10.2.3
53B	Harm prevention charities	items 4.1.4 and 4.1.7
53C	Headstone Project (Tas) Inc.	item 5.2.35
54	Health organisations	section 30-20
56	Heritage properties	item 6 of the table in section 30-15
56A	High Resolves	item 2.2.48
57	Higher education institutions	item 2.1.3
57A	Hillview Foundation Australia Limited	item 13.2.46
58	Hospitals	items 1.1.1, 1.1.2 and 1.1.3
62	Industry, trade and design	section 30-65
63	International affairs	section 30-80
63AAA	International Campaign to Abolish Nuclear Weapons, Australia Inc.	item 13.2.44
63AA	International Jewish Relief Limited	item 9.2.26
63A	International Social Service - Australian Branch	item 4.2.28
63B	International Specialised Skills Institute Incorporated	item 2.2.33
63C	Jewish Education Foundation (Vic) Ltd	item 2.2.57
64	Joint ownership of property	section 30-225
64AA	Judith Neilson Institute for Journalism and Ideas	item 2.2.52
64AB	Justice Reform Initiative Limited	item 13.2.38
64A	Kidsafe	items 4.2.32 to 4.2.39 (inclusive)
64B	King’s Trust Australia Limited	item 13.2.20
65	Landcare Australia Limited	item 6.2.3
65AB	Leaders Institute of South Australia Incorporated	item 13.2.35
65A	Leeuwin Ocean Adventure Foundation Limited	item 13.2.3A
66	Libraries	items 12.1.2 and 12.1.5; item 4 of the table in section 30-15
67	Life Education Australia	items 2.2.8 and 2.2.9
68	Lionel Murphy Foundation	item 2.2.13
68A	Lord Mayor’s Charitable Foundation	item 13.2.32
68AA	Lord Somers Camp and Power House	item 13.2.7
68AB	Lowy Institute for International Policy	item 9.2.12
68B	Make a Mark Australia Incorporated	item 9.2.14
69	Marcus Oldham Farm Management College	item 2.2.14
70	Marriage education organisations	item 8.1.1
70A	Mawson’s Huts Foundation Limited	item 6.2.23
71	Medical colleges	section 30-20
72	Medical research	section 30-20
72AAAA	Melbourne Business School Limited	item 2.2.58
72AAA	Melbourne Korean War Memorial Committee Incorporated	item 5.2.34
72A	Menzies Research Centre Public Fund	item 3.2.4
72B	Minderoo Foundation Trust	item 13.2.21
72BA	Motherless Daughters Australia Limited	item 4.2.47
72C	Mt Eliza Graduate School of Business and Government Limited	item 2.2.24
73	Museums	items 12.1.3 and 12.1.5; item 4 of the table in section 30-15
73AAAA	National Apology Foundation Ltd	item 13.2.22
73AAA	National Arboretum Canberra Fund	item 12.2.4
74	National Foundation for Australian Women Limited	item 4.2.3
75	National Parks associations	section 30-55
77	National Trust bodies	section 30-55; item 6 of the table in section 30-15
77A	Nature Foundation Limited	item 6.2.9
78	Nature organisations	section 30-55
79	Necessitous circumstances - funds for relief of	item 4.1.3
79A	Neighbourhood Watch Australasia Limited	item 4.2.48
80	New South Wales College of Nursing	item 1.2.5
81	Ourschool Ltd	item 2.2.59
82	Overseas relief funds	item 9.1.1
82A	Page Research Centre Limited	item 3.2.7
82B	Partnerships for Local Action and Community Empowerment Ltd	item 13.2.50
82C	The Parenthood Project Limited	item 13.2.51
83	Paul Ramsay Foundation Limited	item 13.2.24
84	People in need, fund for	item 4.1.3
84A	Perth Korean War Memorial Committee Incorporated	item 5.2.37
85	Philanthropic trusts	section 30-95
85A	Philanthropy Australia Inc.	item 13.2.19
86	Playford Memorial Trust	item 11.2.4
86A	Playgroup Association Northern Territory Incorporated	item 8.2.8
86AA	Playgroup Australia Limited	item 8.2.12
86B	Playgroup NSW (Inc)	item 8.2.4
86C	Playgroup Queensland Ltd	item 8.2.6
86CA	Playgroup SA Inc	item 8.2.11
86D	Playgroup Tasmania Inc	item 8.2.7
86DA	Playgroup Victoria Inc.	item 8.2.10
86E	Playgroup WA (Inc)	item 8.2.5
87	Political parties and independent candidates and members	Subdivision 30-DA
88	Polly Farmer Foundation (Inc)	item 2.2.16
89	Prevention of cruelty to animals	section 30-45
90	Productivity	section 30-65
92	Property, rules for valuing gifts	section 30-15 and Subdivision 30-C
92A	Public ambulance services	items 1.1.7 and 1.1.8
93	Public benevolent institutions	items 4.1.1, 4.1.2 and 4.1.7
94AA	Q Foundation Trust	item 2.2.46
94AAA	Ramsay Centre for Western Civilisation Limited	item 2.2.55
94AC	RAS Foundation Limited	item 13.2.27
94A	Receipts for gifts	Subdivision 30-CA
94B	Reconciliation Australia Limited	item 4.2.19
95	Religious instruction/education	section 30-25
95A	Research Australia Limited	item 3.2.6
96	Research institutions	items 1.1.4 and 1.1.5
97	Residential education institutions	section 30-25
97AAA	Rhodes Trust in Australia	item 9.2.25
97A	Royal Australian and New Zealand College of Obstetricians and Gynaecologists	item 1.2.1
97B	Royal Australian and New Zealand College of Ophthalmologists	item 1.2.22
98	Royal Australian and New Zealand College of Psychiatrists	item 1.2.6
98A	Royal Australian and New Zealand College of Radiologists	item 1.2.4
99	Royal Australian College of General Practitioners	item 1.2.7
100	Royal Australasian College of Physicians	item 1.2.8
101	Royal Australasian College of Surgeons	item 1.2.9
102	Royal College of Nursing, Australia	item 1.2.12
103	Royal College of Pathologists of Australasia	item 1.2.10
103AA	Royal Humane Society of New South Wales Incorporated	item 13.2.33
103A	Royal Institution of Australia Incorporated	item 2.2.37
104	Royal Societies for the Prevention of Cruelty to Animals	section 30-45
104B	RSL Foundation	item 5.2.11
105	Rural school hostel buildings	item 2.1.11
106	Samuel Griffith Society Inc.	item 3.2.16
107	School building funds	item 2.1.10
108	Schools	section 30-25
109	Scouts	items 10.2.4 and 10.2.5
110A	Sir Earl Page Memorial Trust	item 3.2.5
111	Sir Robert Menzies Memorial Trust Foundation Limited	item 11.2.5
111AA	Skip Foundation Ltd	item 13.2.47
111AB	Smile Like Drake Foundation Limited	item 2.2.45
111ABA	Social Enterprise Australia Ltd	item 7.2.7
111AC	Social Traders Ltd	item 13.2.5
111A	Social Ventures Australia Limited	item 13.2.16
111C	Spirit of Australia Foundation	item 2.2.36
112	Sports and recreation	section 30-90
112AA	Spreading deductions over income years	Subdivision 30-DB
112AB	St Patrick’s Cathedral Melbourne Restoration Fund	item 13.2.36
112AFA	SU Australia Ministries Limited	item 2.2.53
112AG	Superannuation Consumers’ Centre Ltd	item 2.2.50
112A	Susan McKinnon Charitable Foundation Ltd	item 13.2.45
112B	Sydney Chevra Kadisha	item 12.2.5
113	Tasmanian Conservation Trust Incorporated	item 6.2.11
113A	Tasmanian Leaders Inc.	item 2.2.60
114	Taxation incentives for the Arts scheme	items 4 and 5 of the table in section 30-15
114A	Teach for Australia	item 2.2.41
115	Technical and further education institution	item 2.1.7
116	Tertiary education/TAFE	section 30-25
116AA	Toy Libraries Australia Inc.	item 13.2.26
116AB	Transparency International Australia	item 13.2.39
116A	Trust for Nature (Victoria)	item 6.2.6
117	Trusts—ancillary	item 2 of the table in section 30-15
118	Trusts—philanthropic	section 30-95
118A	United Israel Appeal Refugee Relief Fund Limited	item 9.2.6
118B	United States Studies Centre	item 3.2.13
118C	United Way Australia	item 4.2.5
119	Universities – general	section 30-25
120	Universities – research	section 30-40
120A	Valuations by Commissioner	section 30-212
121	Valuers	section 30-210
121A	Victorian Crime Stoppers Program	item 4.2.29
121B	Victorian Pride Centre Ltd	item 4.2.44
121C	Virtual War Memorial Limited	item 5.2.36
122	Visy Cares	item 11.2.9
123	War Memorials	section 30-50
124	Welfare and rights	section 30-45
125	Winston Churchill Memorial Trust	item 11.2.7
126	WorldSkills Australia	item 7.2.3
127	World Wide Fund for Nature Australia	item 6.2.22
128	Young Endeavour Youth Scheme Public Fund	item 13.2.3
129	Youthsafe	item 4.2.50

Employer expenses	Employer expenses	Employer expenses
Item	Section 32-5 does not stop you deducting a loss or outgoing for ...	But the exception does not apply if ...
1.1	providing food or drink to your employees in an *in-house dining facility.	the food or drink is provided at a party, reception or other social function.
1.2	providing food or drink to individuals (other than your employees) in an *in-house dining facility.	(a) you choose (under section 32-70) not to include in your assessable income $30 for each meal you provide in the *in-house dining facility in the income year to an individual (other than your employee); or (b) the food or drink is provided at a party, reception or other social function.
1.3	providing food or drink in a dining facility to your employees who perform most of their duties in connection with: (a) the dining facility; or (b) a facility (of which the dining facility forms a part) for providing accommodation, recreation or travel.	the food or drink is provided at a party, reception or other social function.
1.4	providing food or drink to your employee under an *industrial instrument relating to overtime.
1.5	providing a facility for *recreation on property you occupy, if the facility is mainly operated for your employees to use.	the facility is for: (a) accommodation; or (b) dining or drinking (unless it is a food or drink vending machine).
1.6	providing food or drink which would be a *fringe benefit apart from sections 54, 58, 58N, 58S and 58T of the Fringe Benefits Tax Assessment Act 1986 (disregarding section 58P of that Act).
1.7	providing a meal which would be a *fringe benefit apart from sections 58A, 58F, 58L, 58LA and 58M of the Fringe Benefits Tax Assessment Act 1986 (disregarding section 58P of that Act).
1.8	giving your employee an allowance that is included in his or her assessable income.	(a) the employee is a relative of another employee of yours; and (b) you give the allowance to the relative, as your employee, because: (i) he or she provides, or facilitates providing, entertainment to do with the other employee’s employment; and (ii) you expect the relative to do so.

Seminar expenses	Seminar expenses	Seminar expenses
Item	Section 32-5 does not stop you deducting a loss or outgoing for ...	But the exception does not apply if ...
2.1	providing food, drink, accommodation or travel to an individual (including yourself) that is reasonably incidental to the individual attending a seminar that goes for at least 4 hours.	(a) the seminar is a business meeting; or (b) the seminar’s main purpose is to promote or advertise a business (or prospective business) or its goods or services; or (c) the seminar’s main purpose is to provide entertainment at, or in connection with, the seminar.

995-1 Definitions 1

In this Act, except so far as the contrary intention appears:

4% build to rent manner has the meaning given by subsection 43-145(2).

4% manner has the meaning given by section 43-145.

70% DFE rule has the meaning given by section 394-35.

95% services indirect value shift has the meaning given by section 727-700.

100% subsidiary has the meaning given by section 975-505.

165-CC tagged asset has the meaning given by section 715-30.

170-D deferred loss has the meaning given by section 715-310.

ABN has the meaning given by the A New Tax System (Australian Business Number) Act 1999.

abnormal trading has the meaning given by Subdivision 960-H.

above-average special professional income has the meaning given by section 405-15.

acceptable amount of an instalment for an *instalment quarter has the meaning given by section 45-232 in Schedule 1 to the Taxation Administration Act 1953.

accountable membership interest has the meaning given by section 208-30.

accountable partial interest has the meaning given by section 208-35.

account-based annuity has the meaning given by the Superannuation Industry (Supervision) Regulations 1994.

accounting principles: A matter is in accordance with accounting principles if it is in accordance with:

accounting standards; or

if there are no accounting standards applicable to the matter—authoritative pronouncements of the Australian Accounting Standards Board that apply to the preparation of financial statements.

accounting principles for tax cost setting has the meaning given by:

subsection 705-70(3); and

subsection 711-45(1A).

accounting standards has the same meaning as in the Corporations Act 2001.

accrued leave transfer payment has the meaning given by subsection 26-10(2).

accumulated AASL debt has the meaning given by section 35 of the Australian Apprenticeship Support Loans Act 2014.

accumulated ABSTUDY SSL debt has the meaning given by section 9C of the Student Assistance Act 1973.

accumulated HELP debt has the meaning given by section 140-25 of the Higher Education Support Act 2003.

accumulated SSL debt has the meaning given by section 1061ZVEC of the Social Security Act 1991.

accumulated VETSL debt has the same meaning as in the VET Student Loans Act 2016.

ACNC type of entity means an entity that meets the description of a type of entity in column 1 of the table in subsection 25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012.

acquire:

(a) a *CGT asset: you acquire a CGT asset (in its capacity as a CGT asset) in the circumstances and at the time worked out under Division 109 (including under a provision listed in Subdivision 109-B); and

Note: A CGT asset acquired before 20 September 1985 may be treated as having been acquired on or after that day: see, for example, Division 149.

(b) an item of *intellectual property: an entity does not acquire an item of intellectual property merely because a licence relating to a patent, design or copyright is surrendered to the entity.

acquisition time has the meaning given by section 58-5.

acquisition year has the meaning given by section 58-5.

active asset has the meaning given by section 152-40.

active build to rent development has the meaning given by subsection 43-151(2).

active build to rent development area has the meaning given by subsection 43-151(1).

active build to rent part has the meaning given by section 44-25.

active foreign business asset of a company that is a foreign resident has the meaning given by section 768-540.

active foreign business asset percentage of a company has the meaning given by section 768-510.

active participant:

in a *scheme under which there is a direct value shift, has the meaning given by subsection 725-65(2); and

in a *scheme under which there is an indirect value shift, has the meaning given by subsection 727-530(3).

actual cost method of working out the *value of a *registered emissions unit has the meaning given by section 420-53.

actuary means a Fellow or Accredited Member of the Institute of Actuaries of Australia.

additional investment requirements for ESVCLPs has the meaning given by subsection 118-428(1).

ADI (authorised deposit-taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959.

ADI equity capital of an entity at a particular time means the total of the following: all the entity’s *equity capital at that time; and the total value of all the *debt interests *issued by the entity that satisfy all of the following: at that time, the interests are *on issue and have been on issue for 90 days or more; none of the interests gives rise to any cost, at any time, that is covered by paragraph 820-40(1)(a). A debt interest is treated as having satisfied subparagraph (b)(i) at that time if it was on issue at that time, and the total period for which it remains on issue is 90 days or more.

all the entity’s *equity capital at that time; and

the total value of all the *debt interests *issued by the entity that satisfy all of the following:

at that time, the interests are *on issue and have been on issue for 90 days or more;

none of the interests gives rise to any cost, at any time, that is covered by paragraph 820-40(1)(a).

A debt interest is treated as having satisfied subparagraph (b)(i) at that time if it was on issue at that time, and the total period for which it remains on issue is 90 days or more.

adjacent land has the meaning given by subsection 118-120(2).

adjacent structure has the meaning given by subsection 118-120(6).

adjustable value:

of a depreciating asset, has the meaning given by section 40-85; and

of an asset, for the purposes of determining the consequences of a choice under any of sections 715-100, 715-105, 715-125, 715-130 and 715-185, has the meaning given by section 715-145; and

of an equity or loan interest:

for the purposes of determining the consequences of a direct value shift—has the meaning given by sections 725-240, 725-315 and 725-325; and

for the purposes of determining the consequences of an indirect value shift—has the meaning given by sections 727-830, 727-835 and 727-840.

adjustable value method means the method (for determining the effect of *indirect value shifts) for which Subdivision 727-H provides.

adjusted assessed tax has the meaning given by section 45-375 in Schedule 1 to the Taxation Administration Act 1953.

adjusted assessed taxable income has the meaning given by section 45-370 in Schedule 1 to the Taxation Administration Act 1953.

adjusted available frankable profits has the meaning given by subsection 215-25(2).

adjusted average debt has the meaning given by sections 820-85, 820-120, 820-185 and 820-225.

adjusted average equity capital has the meaning given by sections 820-300, 820-330, 820-589 and 820-613.

adjusted Division 6 percentage, in relation to a trust estate, has the same meaning as in Division 6 of Part III of the Income Tax Assessment Act 1936.

adjusted net third party interest expense has the meaning given by section 820-54.

adjusted on-lent amount has the meaning given by sections 820-100, 820-200 and 820-210.

adjusted tax on *adjusted taxable income or on *adjusted withholding income has the meaning given by section 45-340 in Schedule 1 to the Taxation Administration Act 1953.

adjusted taxable income has the meaning given by sections 45-330 and 45-480 in Schedule 1 to the Taxation Administration Act 1953.

adjusted taxable income for offsets means adjusted taxable income for rebates within the meaning of subsection 6(1) of the Income Tax Assessment Act 1936.

adjusted unrealised loss at an *alteration time for a company has the meaning given by section 165-115U.

adjusted withholding income has the meaning given by sections 45-335 and 45-485 in Schedule 1 to the Taxation Administration Act 1953.

adopted child of a person means someone the person has adopted: under a State law or Territory law about adoption of children; or under a foreign law about adoption of children, if the adoption would be recognised as valid under a State law or Territory law. affected interest: in the losing entity for an *indirect value shift, has the meaning given by section 727-460; or in the *gaining entity for an indirect value shift, has the meaning given by section 727-465. affected owner: of *down interests, has the meaning given by section 725-80; and of *up interests, has the meaning given by section 725-85; and for an indirect value shift, has the meaning given by section 727-530.

under a State law or Territory law about adoption of children; or

under a foreign law about adoption of children, if the adoption would be recognised as valid under a State law or Territory law.

affected interest:

in the losing entity for an *indirect value shift, has the meaning given by section 727-460; or

in the *gaining entity for an indirect value shift, has the meaning given by section 727-465.

affected owner:

of *down interests, has the meaning given by section 725-80; and

of *up interests, has the meaning given by section 725-85; and

for an indirect value shift, has the meaning given by section 727-530.

affiliate has the meaning given by section 328-130.

affordable dwelling has the meaning given by subsection 43-153(2).

AFOF means an *Australian venture capital fund of funds.

agent: this Act applies to some entities that are not agents in the same way as it applies to agents: see section 960-105.

aggregated turnover has the meaning given by section 328-115.

Agriculture Department means the Department administered by the Minister administering the Farm Household Support Act 2014.

Agriculture Secretary means the Secretary of the *Agriculture Department.

alienated personal services payment has the meaning given by section 13-10 in Schedule 1 to the Taxation Administration Act 1953.

All Groups Consumer Price Index number means the All Groups Consumer Price Index number (being the weighted average of the 8 capital cities) published by the Australian Statistician.

allocable cost amount has the meaning given by section 705-60 and subsection 711-20(1).

allocated annuity means an *immediate annuity that satisfies the requirements of subregulation 1.05(4) of the Superannuation Industry (Supervision) Regulations.

allocated pension means a *current pension that satisfies the requirements of subregulation 1.06(4) of the Superannuation Industry (Supervision) Regulations.

allowable OB deduction has the meaning given by subsection 121EF(2) of the Income Tax Assessment Act 1936.

alteration time:

for a company has the meaning given by sections 165-115L, 165-115M, 165-115N, 165-115P, 165-115Q, 715-245, 715-250 and 719-725; and

for a trust, has the meaning given by section 715-270.

AMIT (short for attribution managed investment trust) has the meaning given by section 276-10.

AMIT cost base increase amount has the meaning given by section 104-107E.

AMIT cost base net amount has the meaning given by section 104-107C.

AMIT cost base reduction amount has the meaning given by section 104-107D.

AMIT DIR payment has the meaning given by section 12A-25 in Schedule 1 to the Taxation Administration Act 1953.

AMIT dividend payment has the meaning given by section 12A-30 in Schedule 1 to the Taxation Administration Act 1953.

AMIT interest payment has the meaning given by section 12A-35 in Schedule 1 to the Taxation Administration Act 1953.

AMIT member annual statement: see AMMA statement.

AMIT royalty payment has the meaning given by section 12A-40 in Schedule 1 to the Taxation Administration Act 1953.

AMMA statement (short for AMIT member annual statement) has the meaning given by section 276-460.

amount includes a nil amount.

amount required to be withheld by an entity from a *withholding payment means:

(a) the amount that the entity must withhold from the payment under Taxation Administration Act 1953; orDivision 12 in Schedule 1 to the

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the amount that the Commissioner in respect of the payment; orDivision 12A in that Schedule requires the entity to pay to

the amount that alienated personal services payment to which the withholding payment relates; orDivision 13 in that Schedule requires the entity to pay to the Commissioner in respect of the

the amount that capital proceeds or taxable supply to which the withholding payment relates;Division 14 in that Schedule requires the entity to pay to the Commissioner in respect of the *non-cash benefit,

or that amount as varied by the Commissioner under section 15-15 in the Schedule.

amount withheld by an entity from a *withholding payment means:

(a) an amount that the entity withheld from the payment under Taxation Administration Act 1953; orDivision 12 in Schedule 1 to the

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an amount that the entity paid to the Commissioner under Division 12A in that Schedule in respect of the payment; or

an amount that the entity paid to the Commissioner under alienated personal services payment to which the withholding payment relates; orDivision 13 in that Schedule in respect of the

an amount that the entity paid to the Commissioner under capital proceeds or taxable supply to which the withholding payment relates.Division 14 in that Schedule in respect of the *non-cash benefit,

ancillary fund means:

a public ancillary fund; or

a private ancillary fund.

ancillary mining activities has the meaning given by section 40-740.

ancillary or community charity trust fund means:

a public ancillary fund; or

a private ancillary fund; or

a community charity trust.

annual exploration cap for an income year has the meaning given by subsection 418-103(1).

annual global income has the meaning given by section 960-565.

annual instalment component of your *tax position has the meaning given by section 45-610 in Schedule 1 to the Taxation Administration Act 1953.

annual investment income report means a report, relating to *Part VA investments, that an entity is required to give to the Commissioner, in respect of a *financial year, under section 393-10 in Schedule 1 to the Taxation Administration Act 1953.

annual payer means an entity that has become an annual payer under section 45-140 in Schedule 1 to the Taxation Administration Act 1953, and has not since ceased to be an annual payer under section 45-150 or 45-155 or former section 45-180 in that Schedule.

annual tax period election has the same meaning as in the *GST Act.

annual turnover has the meaning given by section 328-120.

annuity includes:

(a) an annuity, within the meaning of the Superannuation Industry (Supervision) Act 1993; or

(b) a pension, within the meaning of the Retirement Savings Accounts Act 1997.

annuity instrument means an instrument that secures the grant of an annuity (whether dependent on the life of an individual or not).

apartment building has the meaning given by section 43-95.

applicable functional currency has the meaning given by section 960-70.

applicable fund earnings has the meaning given by section 305-75.

applicable insurance contracts accounting standard means:

unless paragraph (b) applies—*accounting standard AASB 17, as in force on 31 December 2022; or

if the regulations prescribe another accounting standard (which may be AASB 17 as in force at another time)—that accounting standard.

Applicable MNE Group, for a *Fiscal Year, has the same meaning as in the *Minimum Tax Act, as affected by section 28 of that Act.

applicable trust fund guidelines means:

in relation to a public ancillary fund—the public ancillary fund guidelines; or

in relation to a private ancillary fund—the private ancillary fund guidelines; or

in relation to a community charity trust—the community charity trust guidelines.

apportionable deductions are:

amounts deducted or deductible under section 25-75 (which provides a deduction for rates and land tax); or

amounts deducted or deductible under trading stock in cases where:section 30-15 because of item 1, 2, 7 or 8 in the table in that section, except amounts deducted or deductible for gifts of

the gifts are covered by section 70-90 (which has the effect that the giver’s assessable income includes the market value of the gift); and

no election has been made, or is made, under Subdivision 385-E (which allows the giver to choose to spread the market value of a gift of live stock over the giver’s assessable income for 5 income years or to reduce the amount included in the giver’s assessable income by the cost of replacement live stock).

approved deposit fund has the meaning given by section 10 of the Superannuation Industry (Supervision) Act 1993.

approved deposit fund payment has the meaning given by section 307-5.

approved form has the meaning given by section 388-50 in Schedule 1 to the Taxation Administration Act 1953.

approved investment plan, of an *ESVCLP, has the meaning given by subsection 13-15(2) of the Venture Capital Act 2002.

approved management plan for land has the meaning given by section 40-640.

approved occupational clothing guidelines has the meaning given by subsection 34-55(1).

approved residential care home has the same meaning as in the Aged Care Act 2024.

approved stock exchange means a stock exchange named in regulations made for the purposes of this definition.

APRA means the Australian Prudential Regulation Authority.

area covered by an international tax sharing treaty: if, under an *international tax sharing treaty, Australia and another country share tax revenues from activities undertaken in an area identified by or under the treaty, that area is an area covered by an international tax sharing treaty.

arm’s length: in determining whether parties deal at arm’s length, consider any connection between them and any other relevant circumstance.

arm’s length capital amount:

for an *outward investing entity (ADI)—has the meaning given by section 820-315; and

for an *inward investing entity (ADI)—has the meaning given by section 820-410.

arm’s length conditions has the meaning given by section 815-125.

arm’s length profits has the meaning given by section 815-225.

arrangement means any arrangement, agreement, understanding, promise or undertaking, whether express or implied, and whether or not enforceable (or intended to be enforceable) by legal proceedings.

arrangement payment has the meaning given by section 240-65.

arrangement payment period has the meaning given by section 240-70.

arrangement period for a *tax preferred use of an asset has the meaning given by section 250-65.

ART means the Administrative Review Tribunal.

artistic support has the meaning given by subsection 405-25(5).

Arts Minister means the Minister administering the National Gallery Act 1975.

Arts Secretary means the Secretary of the Department administered by the *Arts Minister.

artwork means:

a painting, sculpture, drawing, engraving or photograph; or

a reproduction of such a thing; or

property of a similar description or use.

ASIC means the Australian Securities and Investments Commission.

assessable amount has the meaning given by subsection 155-5(2) in Schedule 1 to the Taxation Administration Act 1953.

assessable FHSS released amount, for an income year, means the amount included in a person’s assessable income for the income year under section 313-20 in respect of the person’s *FHSS released amounts.

assessable film income for an income year is so much of the amount, or the sum of the amounts, to which section 26AG of the Income Tax Assessment Act 1936 applies in relation to you for the income year as is assessable income.

assessable income has the meaning given by sections 6-5, 6-10, 6-15, 17-10 and 17-30.

For the effect of GST-related amounts on assessable income, see Division 17.

assessable non-primary production income has the meaning given by subsection 392-85(2).

assessable primary production income has the meaning given by subsection 392-80(2).

assessable professional income has the meaning given by subsection 405-20(1).

assessable recoupment has the meaning given by section 20-20.

assessed build to rent development misuse tax means *build to rent development misuse tax, as assessed under Schedule 1 to the Taxation Administration Act 1953.

assessed Division 293 tax means *Division 293 tax, as assessed under Schedule 1 to the Taxation Administration Act 1953.

assessed Division 296 tax means *Division 296 tax, as assessed under Schedule 1 to the Taxation Administration Act 1953.

assessed excess transfer balance tax means *excess transfer balance tax, as assessed under Schedule 1 to the Taxation Administration Act 1953.

assessed first home super saver tax means *first home super saver tax, as assessed under Schedule 1 to the Taxation Administration Act 1953.

assessed GST has the meaning given by the *GST Act.

assessed net amount has the meaning given by the *GST Act.

assessed net fuel amount has the meaning given by the Fuel Tax Act 2006.

assessment:

Note: For income years before 1997-98, assessable income has the meaning given by section 6-3 of the Income Tax (Transitional Provisions) Act 1997.

of an assessable amount, means an ascertainment of the assessable amount; and

in relation to a tax-related liability not covered by paragraph (a), has the meaning given by a *taxation law that provides for the assessment of the amount of the liability.

Note: The table lists provisions of taxation laws that define assessment.

Taxation laws that define assessment	Taxation laws that define assessment	Taxation laws that define assessment
Item	Taxation law	Provision
1	Income Tax Assessment Act 1936	subsection 6(1)
5	Fringe Benefits Tax Assessment Act 1986	subsection 136(1)
10	Petroleum Resource Rent Tax Assessment Act 1987	section 2
15	Superannuation Guarantee (Administration) Act 1992	section 6
20	Superannuation Contributions Tax (Assessment and Collection) Act 1997	section 43
25	Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997	section 38

assessment day for an income year of a *life insurance company has the meaning given by section 219-45.

asset, of a *sub-fund of a *CCIV, means any of the assets of the sub-fund, ascertained in accordance with Subdivision B of Division 3 of Part 8B.5 of the Corporations Act 2001.

asset-based income tax regime has the meaning given by section 830-105.

asset entity has the meaning given by section 12-436 in Schedule 1 to the Taxation Administration Act 1953.

asset for insurance acquisition cash flows has the same meaning as in the *applicable insurance contracts accounting standard.

asset included in the total assets of a company that is a foreign resident has the meaning given by section 768-545.

associate has the meaning given by section 318 of the Income Tax Assessment Act 1936.

associated enterprises article has the meaning given by subsection 815-15(5).

associated government entity means:

Note: Under section 87-35, Australian government agencies, and certain parts of Australian governments and authorities, are not treated as associates for the purposes of ascertaining whether an entity is conducting a personal services business.

for the Commonwealth—each authority of the Commonwealth; or

for an authority of the Commonwealth—each other authority of the Commonwealth; or

for a State—each authority of the State; or

for an authority of a State—each other authority of the State; or

for a Territory—each authority of the Territory; or

for an authority of a Territory—each other authority of the Territory.

associate entity has the meaning given by section 820-905.

associate entity debt has the meaning given by section 820-910.

associate entity equity has the meaning given by section 820-915.

associate entity excess amount has the meaning given by section 820-920.

associate-inclusive control interest in a company has the meaning given by section 975-160.

associate interest has the meaning given by section 820-905.

associate pair: an entity is an associate pair of another entity if any of the following conditions are satisfied:

the entity is an associate of the other entity;

the other entity is an associate of the entity.

at risk has the meaning given by section 118-430.

attributable income has the meaning given by Division 7 of Part X of the Income Tax Assessment Act 1936.

attributable taxpayer has the meaning given by Part X of the Income Tax Assessment Act 1936.

attribution managed investment trust: see AMIT.

attribution percentage, in relation to a *CFC or a *CFT, has the meaning given by Part X of the Income Tax Assessment Act 1936.

audited consolidated financial statements for an entity for a period has the meaning given by section 820-935.

auditing principles: a matter is in accordance with auditing principles if it is in accordance with:

*auditing standards; or

if there are no auditing standards applicable to the matter—authoritative pronouncements of the Auditing and Assurance Standards Board that apply to the preparation of financial statements.

auditing standard has the same meaning as in the Corporations Act 2001.

Australia has the meaning affected by section 960-505.

Australian agricultural land for rent has the meaning given by section 12-448 in Schedule 1 to the Taxation Administration Act 1953.

Australian Business Register means the Australian Business Register established and maintained under the A New Tax System (Australian Business Number) Act 1999.

Australian Business Registrar means the Registrar of the *Australian Business Register.

Australian carbon credit unit has the same meaning as in the Carbon Credits (Carbon Farming Initiative) Act 2011.

Australian controlled foreign entity has the meaning given by section 820-745.

Australian controller:

of a controlled foreign company mentioned in paragraph 820-745(a)—has the meaning given by section 820-750; and

of a controlled foreign trust—has the meaning given by section 820-755; and

of a controlled foreign corporate limited partnership—has the meaning given by section 820-760.

Australian corporate tax entity: an entity is an Australian corporate tax entity at a particular time if the entity is:

a corporate tax entity at that time; and

for a company or a corporate limited partnership—an Australian resident at that time; and

for a public trading trust—a resident unit trust for the income year in which that time occurs.

Australian DMT tax means tax payable under section 8 of the *Minimum Tax Act.

Australian DMT tax amount means a Domestic Top-up Tax Amount (within the meaning of the *Minimum Tax Act).

Australian DMT tax return has the meaning given by section 127-45 in Schedule 1 to the Taxation Administration Act 1953.

Australian entity has the same meaning as in Part X of the Income Tax Assessment Act 1936.

Australian financial market means a financial market (within the meaning of Chapter 7 of the Corporations Act 2001) operating under an Australian market licence granted under subsection 795B(1) of that Act.

Australian financial services licence has the same meaning as in the Corporations Act 2001.

Australian fund has the meaning given by section 74 of the Life Insurance Act 1995.

Australian GloBE tax means:

Note: DMT is short for Domestic Minimum Top-up.

(a) *Australian DMT tax; and

(b) *Australian IIR tax; and

Australian GloBE tax affairs means affairs relating to: *Australian IIR/UTPR tax; or Australian DMT tax.

*Australian IIR/UTPR tax; or

Australian DMT tax.

Australian government agency means:

the Commonwealth, a State or a Territory; or

an authority of the Commonwealth or of a State or a Territory.

Australian IIR tax means tax payable under section 6 of the *Minimum Tax Act.

Australian IIR/UTPR tax means:

Note: IIR is short for income inclusion rule.

Australian IIR tax; and

Australian UTPR tax.

Australian IIR/UTPR tax amount means:

an IIR Top-up Tax Amount (within the meaning of the Minimum Tax Act); or

a UTPR Top-up Tax Amount (within the meaning of that Act).

Australian IIR/UTPR tax return has the meaning given by section 127-35 in Schedule 1 to the Taxation Administration Act 1953.

Australian law means a *Commonwealth law, a *State law or a *Territory law.

Australian legislature means:

the Parliament of the Commonwealth of Australia; or

the Parliament of a State; or

the Legislative Assembly for the Australian Capital Territory; or

the Legislative Assembly of the Northern Territory of Australia.

Australian/overseas fund has the meaning given by section 74 of the Life Insurance Act 1995.

Australian permanent establishment, of an entity, means a *permanent establishment of the entity that is in Australia.

Australian resident means a person who is a resident of Australia for the purposes of the Income Tax Assessment Act 1936.

Australian source: without limiting when *ordinary income or *statutory income has an Australian source, it has an Australian source if it is *derived from a source in Australia for the purposes of the Income Tax Assessment Act 1936.

Australian-sourced amount has the meaning given by the regulations mentioned in section 312-5 (about trans-Tasman portability of retirement savings).

Australian superannuation fund has the meaning given by section 295-95.

Australian trust has the same meaning as in Part X of the Income Tax Assessment Act 1936.

Australian UTPR tax means tax payable under section 10 of the *Minimum Tax Act.

Australian venture capital fund of funds has the meaning given by subsection 118-410(3).

authorised ASIO officer has the meaning given by section 355-70 in Schedule 1 to the Taxation Administration Act 1953.

authorised law enforcement agency officer has the meaning given by section 355-70 in Schedule 1 to the Taxation Administration Act 1953.

available expense has the meaning given by section 175-30.

available fraction for a *bundle of losses has the meaning given by sections 707-320, 719-310 and 719-315.

available frankable profits has the meaning given by section 215-20 and affected by subsection 215-25(1).

available income has the meaning given by section 175-30.

available loss exposure amount has the meaning given by paragraph 830-50(1)(a).

average equity capital has the meaning given by sections 820-395, 820-420 and 820-615.

average income has the meaning given in subsection 392-45(1).

average taxable professional income has the meaning given by subsections 405-50(1) and (2).

averaging adjustment has the meaning given in section 392-75.

averaging component has the meaning given in subsection 392-90(1).

award transport payment has the meaning given by section 900-220.

balancing adjustment event has the meaning given by section 40-295.

BAS amount means any debt or credit that arises directly under the *BAS provisions.

base assessment has the meaning given by sections 45-320 and 45-470 in Schedule 1 to the Taxation Administration Act 1953.

base interest rate has the meaning given by section 8AAD of the Taxation Administration Act 1953.

base penalty amount: the base penalty amount for calculating the amount of an administrative penalty is worked out under the relevant provision in this table:

Note: UTPR is short for undertaxed profits rule.

Note: Subsection 417-30(1) provides that certain events (connected with Timor Sea petroleum) are taken not to be balancing adjustment events.

Note: BAS stands for Business Activity Statement.

Base penalty amount	Base penalty amount	Base penalty amount
Item	For a penalty for this:	See:
1	False or misleading statement Position not reasonably arguable	Section 284-90 in Schedule 1 to the Taxation Administration Act 1953
2	*Schemes	Section 284-160 in that Schedule
3	Failure to lodge returns etc.	Section 286-80 in that Schedule

base value, of a *depreciating asset, has the meaning given by subsection 40-70(1).

base year, in relation to an income year, has the meaning given by sections 45-320 and 45-470 in Schedule 1 to the Taxation Administration Act 1953.

basic assessable income has the meaning given by subsection 392-45(2).

basic concessional contributions cap means the concessional contributions cap under subsection 291-20(2), disregarding any increase under subsection 291-20(3).

basic rates has the meaning given by subsection 392-35(4).

basic taxable income has the meaning given by section 392-15.

BAS provisions means:

(a) Fringe Benefits Tax Assessment Act 1986; andPart VII of the

the indirect tax law; and

(d) Taxation Administration Act 1953; andDivision 389 in Schedule 1 to the

(e) the Major Bank Levy Act 2017.

Note: BAS stands for Business Activity Statement.

behaviour that is harmful or abusive means one or more of the following: emotional abuse; sexual abuse; physical abuse; suicide; self-harm; substance abuse; harmful gambling.

emotional abuse;

sexual abuse;

physical abuse;

suicide;

self-harm;

substance abuse;

harmful gambling.

benchmark franking percentage has the meaning given by section 203-30.

benchmark instalment rate has the meaning given by sections 45-360 and 45-530 in Schedule 1 to the Taxation Administration Act 1953.

benchmark rate of return for an interest has the meaning given by section 974-145.

benchmark rule is the rule in section 203-25.

benchmark tax has the meaning given by sections 45-365 and 45-535 in Schedule 1 to the Taxation Administration Act 1953.

beneficiary, of a *CCIV sub-fund trust, means a *member of the *sub-fund who is taken because of subsection 195-110(1) to be a beneficiary of the trust.

bereavement Subdivision has the meaning given by section 52-20.

bid period has the meaning given by section 9 of the Corporations Act 2001.

borrowed securities amount of an entity at a particular time means the total of the liabilities of the entity, to the extent that they meet these conditions: the value of the liability at that time is worked out by reference to the value at that time of securities that the entity has short sold; as at that time, the entity has settled the sale using securities it acquired under one or more of these *arrangements: a reciprocal purchase agreement (otherwise known as a repurchase agreement); a sell-buyback arrangement; a securities loan arrangement.

the value of the liability at that time is worked out by reference to the value at that time of securities that the entity has short sold;

as at that time, the entity has settled the sale using securities it acquired under one or more of these *arrangements:

a reciprocal purchase agreement (otherwise known as a repurchase agreement);

a sell-buyback arrangement;

iii

a securities loan arrangement.

borrowing means any form of borrowing, whether secured or unsecured, and includes the raising of funds by the issue of a bond, debenture, discounted security or other document evidencing indebtedness.

branch hybrid has the meaning given by section 832-485.

branch hybrid mismatch has the meaning given by section 832-470.

bribe to a foreign public official has the meaning given by section 26-52.

bribe to a public official has the meaning given by section 26-53.

build to rent capital works deduction amount has the meaning given by section 44-25.

build to rent compliance period has the meaning given by subsection 43-152(5).

build to rent development has the meaning given by subsections 43-152(1), (2) and (3).

build to rent development misuse tax means tax imposed by the Capital Works (Build to Rent Misuse Tax) Act 2024.

build to rent misuse amount has the meaning given by section 44-20.

build to rent withholding amount has the meaning given by section 44-30.

bundle of losses has the meaning given by section 707-315.

business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.

business continuity test has the meaning given by Subdivision 165-E.

business continuity test period has the meaning given by sections 165-13, 165-15, 165-35, 165-40, 165-45, 165-126, 165-129, 165-132, 166-5, 166-20, 166-40, 707-125, 707-135, 715-50, 715-55, 715-60, 715-70, 715-95, 715-355 and 715-360, and affected by sections 415-35, 415-40 and 707-400.

business day means a day other than: a Saturday or a Sunday; or a day which is a public holiday for the whole of: any State; or the Australian Capital Territory; or the Northern Territory.

a Saturday or a Sunday; or

a day which is a public holiday for the whole of:

any State; or

the Australian Capital Territory; or

iii

the Northern Territory.

business kilometres has the meaning given by sections 28-25 and 28-90.

business meeting has the meaning given by subsections 32-65(3) and (4).

business profits article has the meaning given by subsection 815-15(6).

business travel expense has the meaning given by section 900-95.

business use percentage has the meaning given by section 28-90.

capital allowance means a deduction under: Division 40 (capital allowances) of this Act; or Division 43 (capital works) of this Act; or Subdivision 328-D (capital allowances for small business entities) of this Act; or former Division 10BA of Part III of that Act (Australian films); or former Division 10B of Part III of that Act (copyright in Australian films). capital gain: for each *CGT event a capital gain is worked out in the way described in that event. capital loss: for each *CGT event a capital loss is worked out in the way described in that event.

Division 40 (capital allowances) of this Act; or

Division 43 (capital works) of this Act; or

Subdivision 328-D (capital allowances for small business entities) of this Act; or

former Division 10BA of Part III of that Act (Australian films); or

former Division 10B of Part III of that Act (copyright in Australian films).

capital gain: for each *CGT event a capital gain is worked out in the way described in that event.

capital loss: for each *CGT event a capital loss is worked out in the way described in that event.

capital proceeds has the meaning given by Division 116.

capital protected borrowing has the meaning given by section 247-10.

capital protection has the meaning given by section 247-10.

capital stake has the meaning given by section 166-235.

capped defined benefit income stream has the meaning given by section 294-130.

capped life of a *depreciating asset has the meaning given by section 40-102.

car means a *motor vehicle (except a motor cycle or similar vehicle) designed to carry a load of less than 1 tonne and fewer than 9 passengers.

carbon sequestration has the meaning given by section 40-1015.

carbon service provider means an entity that carries on the *business of providing services wholly or mainly relating to offsets projects (within the meaning of the Carbon Credits (Carbon Farming Initiative) Act 2011), including services involving the entity carrying out such projects as the project proponent (within the meaning of that Act).

car expense has the meaning given by section 28-13.

car fringe benefit has the meaning given by subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986.

car limit has the meaning given by section 40-230.

carried interest:

Note 1: There are some CGT events for which there is no capital gain.

Note 2: For income years before 1998-99, capital gain has the meaning given by section 102-20 of the Income Tax (Transitional Provisions) Act 1997.

Note 1: There are some CGT events for which there is no capital loss.

Note 2: For income years before 1998-99, capital loss has the meaning given by section 102-20 of the Income Tax (Transitional Provisions) Act 1997.

of a general partner in a VCLP, an ESVCLP or an AFOF—has the meaning given by subsections 104-255(4) and (6); and

of a limited partner in a VCMP—has the meaning given by subsections 104-255(5) and (6).

carry back: you carry back to an income year so much of a *tax loss for a later income year as you specify, in a *loss carry back choice, to be carried back to the earlier income year.

carry-forward trust component deficit, of a particular character, has the meaning given by section 276-330.

carrying on an *enterprise includes doing anything in the course of the commencement or termination of the enterprise.

cash management trust means a trust that satisfies these requirements: the trust is of a kind commonly known as a cash management trust; each unit in the trust carries the same rights as every other unit in the trust.

Note: You can make a loss carry back choice only for the 2020-21, 2021-22 or 2022-23 income year.

the trust is of a kind commonly known as a cash management trust;

each unit in the trust carries the same rights as every other unit in the trust.

cash settlable has the meaning given by subsection 230-45(2).

CBC reporting entity: see country by country reporting entity.

CBC reporting group: see country by country reporting group.

CBC reporting parent: see country by country reporting parent.

CCIV: see corporate collective investment vehicle.

CCIV sub-fund trust has the meaning given by subsection 195-110(2).

cease to be an *active build to rent development has the meaning given by subsection 43-152(4).

cessation event, in relation to a *provisional head company of a *MEC group, has the meaning given by subsection 719-60(6).

CFC has the meaning given by Part X of the Income Tax Assessment Act 1936.

CFT has the meaning given by section 342 of the Income Tax Assessment Act 1936.

CGT asset has the meaning given by section 108-5.

CGT cap amount has the meaning given by section 292-105.

CGT concession stakeholder has the meaning given by subsection 152-60.

CGT event means any of the CGT events described in Division 104. A CGT event described by number (for example: CGT event A1) refers to the relevant event in that Division.

CGT exempt amount has the meaning given by section 152-315.

CGT retirement exemption limit has the meaning given by section 152-320.

CGT small business entity has the meaning given by subsection 152-10(1AA).

chain of trusts has the meaning given by section 104-71.

changeover time for a company has the meaning given by sections 165-115C, 165-115D and 719-705.

child: without limiting who is a child of an individual, each of the following is the child of an individual:

the individual’s *adopted child, stepchild or exnuptial child;

a child of the individual’s *spouse;

child recipient of a *superannuation income stream has the meaning given by section 294-175.

class of a taxable income or a *tax loss of a *life insurance company has the meaning given by section 320-133.

class: *membership interests in a company or trust form a class if the interests have the same, or substantially the same, rights.

clean building has the meaning given by section 12-430 in Schedule 1 to the Taxation Administration Act 1953.

clean building managed investment trust has the meaning given by section 12-425 in Schedule 1 to the Taxation Administration Act 1953.

Climate Change Minister means the Minister administering the National Greenhouse and Energy Reporting Act 2007.

Climate Change Secretary means the Secretary of the Department administered by the *Climate Change Minister.

closing pool balance has the meaning given by:

for a low-value pool—section 40-440; or

for a general small business pool—section 328-200.

closing pool value has the meaning given by section 40-830.

CMPTI community benefit rules has the meaning given by subsection 419-145(1).

CMPTI expenditure has the meaning given by section 419-25.

CMPTI processing activity has the meaning given by section 419-20.

CMPTI tax offset has the meaning given by subsection 419-5(1).

collectable has the meaning given by section 108-10.

commence to be an *active build to rent development has the meaning given by subsections 43-152(1) and (2).

commencing day of a *CFC has the meaning given by section 406 of the Income Tax Assessment Act 1936.

commencing day asset of a *CFC has the meaning given by section 406 of the Income Tax Assessment Act 1936.

commercial horticulture has the meaning given by 40-535.

commercial residential premises has the same meaning as in the *GST Act.

Commissioner means the Commissioner of Taxation.

Commissioner’s instalment rate has the meaning given by section 45-115 in Schedule 1 to the Taxation Administration Act 1953.

committed capital of a partnership has the meaning given by section 118-445.

common area, for *dwellings of an *active build to rent development, has the meaning given by subsection 43-151(3).

common ownership: see under common ownership.

common-ownership nexus: see section 727-400.

common stake has the meaning given by sections 124-783 and 124-783A.

common stakeholder has the meaning given by section 124-783.

Commonwealth education or training payment has the meaning given by subsection 52-145(1).

Commonwealth labour market program has the meaning given by subsection 52-145(2).

Commonwealth law means a law of the Commonwealth.

Commonwealth of Nations country means:

Note: The office of Commissioner of Taxation is created by Taxation Administration Act 1953.section 4 of the

a foreign country that is a member of the Commonwealth of Nations; or

a colony, overseas territory or protectorate of such a member; or

a territory for whose international relations such a member is responsible;

other than one declared by the regulations not to be a Commonwealth of Nations country.

Commonwealth public sector superannuation scheme has the same meaning as in the Superannuation (Unclaimed Money and Lost Members) Act 1999.

community charity corporation has the meaning given by section 426-180 in Schedule 1 to the Taxation Administration Act 1953.

community charity corporation guidelines has the meaning given by section 426-185 in Schedule 1 to the Taxation Administration Act 1953.

community charity trust has the meaning given by section 426-117 in Schedule 1 to the Taxation Administration Act 1953.

community charity trust guidelines has the meaning given by section 426-118 in Schedule 1 to the Taxation Administration Act 1953.

community shed means a public institution that satisfies all of the following requirements: the institution’s dominant purposes are advancing mental health and preventing or relieving social isolation; the institution seeks to achieve those purposes principally by providing a physical location where it supports individuals to undertake activities, or work on projects, in the company of others; either: there are no particular criteria for membership of the institution; or the criteria for membership of the institution relate only to an individual’s gender or Indigenous status (in that membership is, for cultural reasons, open only to *Indigenous persons) or both.

the institution’s dominant purposes are advancing mental health and preventing or relieving social isolation;

the institution seeks to achieve those purposes principally by providing a physical location where it supports individuals to undertake activities, or work on projects, in the company of others;

either:

there are no particular criteria for membership of the institution; or

the criteria for membership of the institution relate only to an individual’s gender or Indigenous status (in that membership is, for cultural reasons, open only to *Indigenous persons) or both.

company means:

a body corporate; or

any other unincorporated association or body of persons;

but does not include a partnership or a non-entity joint venture.

company’s share:

Note 1: Division 830 treats foreign hybrid companies as partnerships.

Note 2: A reference to a company includes a reference to a corporate limited partnership: see Income Tax Assessment Act 1936.section 94J of the

of a partnership’s *notional loss or *notional net income—has the meaning given by sections 165-80 and 165-85; and

of a partnership’s full year deductions—has the meaning given by sections 165-90.

comparison rate has the meaning given by section 392-55.

compensable work-related trauma has the meaning given by subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986.

completed:

in relation to a film, has the meaning given by subsection 376-55(2); and

in relation to a digital game, has the meaning given by subsection 378-25(2).

complying approved deposit fund means a complying approved deposit fund within the meaning of section 47 of the Superannuation Industry (Supervision) Act 1993.

complying health insurance policy has the meaning given by the Private Health Insurance Act 2007.

complying superannuation asset has the meaning given by subsection 320-170(6).

complying superannuation asset pool has the meaning given by subsection 320-170(6).

complying superannuation class:

for a taxable income of a life insurance company—has the meaning given by section 320-137; or

for a *tax loss of a life insurance company—has the meaning given by section 320-141.

complying superannuation entity means:

a complying superannuation fund; or

a complying approved deposit fund; or

a pooled superannuation trust.

complying superannuation fund means a complying superannuation fund within the meaning of section 45 of the Superannuation Industry (Supervision) Act 1993.

complying superannuation liabilities of a *life insurance company means liabilities of the company under *life insurance policies referred to in subsection 320-190(1).

complying superannuation life insurance policy means a *life insurance policy that: is held by the trustee of a *complying superannuation entity; or is held by an individual and: provides for an *annuity that is not presently payable, if the annuity was purchased out of a superannuation lump sum or an employment termination payment; or (ia) provides for an *immediate annuity, if the annuity is a *superannuation income stream that is not in the *retirement phase; or is so held in the benefit fund of a *friendly society, being a fund that is a regulated superannuation fund; or is held by another life insurance company and is a complying superannuation asset of that company; and is not an excluded complying superannuation life insurance policy.

is held by the trustee of a *complying superannuation entity; or

is held by an individual and:

provides for an *annuity that is not presently payable, if the annuity was purchased out of a superannuation lump sum or an employment termination payment; or

(ia) provides for an *immediate annuity, if the annuity is a *superannuation income stream that is not in the *retirement phase; or

is so held in the benefit fund of a *friendly society, being a fund that is a regulated superannuation fund; or

is held by another life insurance company and is a complying superannuation asset of that company;

and is not an excluded complying superannuation life insurance policy.

complying superannuation plan means:

a complying superannuation fund; or

a public sector superannuation scheme that is:

a regulated superannuation fund; or

(ii) an exempt public sector superannuation scheme (Superannuation Industry (Supervision) Act 1993); orwithin the meaning of section 10 of the

a complying approved deposit fund; or

an RSA.

component of your *tax position has the meaning given by section 45-610 in Schedule 1 to the Taxation Administration Act 1953.

concessional contributions has the meaning given by sections 291-25 and 291-165.

concessional contributions cap has the meaning given by section 291-20.

concessional cross staple rent cap has the meaning given by sections 12-443 and 12-444 in Schedule 1 to the Taxation Administration Act 1953.

conduit foreign income has the meaning given by Subdivision 802-A.

connected entity of an entity means:

an associate of the entity; or

another member of the same *wholly owned group if the entity is a company and is a member of such a group.

connected with: an entity is connected with you in the circumstances described in section 328-125.

connecting power to land or upgrading the connection has the meaning given by section 40-655.

conservation covenant has the meaning given by section 31-5.

consideration, for a *taxable supply, has the same meaning as in the *GST Act.

consideration receivable:

Note: This meaning is affected by section 152-78.

(a) consideration receivable on the disposal of a leased *car has the meaning given by section 20-115; and

(b) consideration receivable for *trading stock changing hands has the meaning given by subsection 70-100(11).

consolidatable group has the meaning given by section 703-10.

consolidated group has the meaning given by section 703-5.

consolidation transitional year for a *member of a *consolidated group or a member of a *MEC group, is an income year for that member that satisfies both of the following conditions:

Note 1: Part 3-90 contains rules relating to the tax treatment of consolidated groups. Division 719 (of that Part) applies those rules to MEC groups with modifications (see section 719-2).

Note 2: Provisions in the Income Tax Assessment Act 1936 and in the Income Tax Assessment Act 1997 (other than in Part 3-90) referring only to consolidated groups do not apply to MEC groups.

the group is in existence during all or any part of that year;

(b) Subdivision 45-Q in Schedule 1 to the Taxation Administration Act 1953 (including that Subdivision as applied under Subdivision 45-S in that Schedule):

does not apply at all to the *head company or the *provisional head company of the group during that year; or

starts to apply at any time during that year to the head company or the provisional head company of the group because of subsection 45-705(2) or subparagraph 45-705(3)(c)(ii), (4)(d)(ii) or (iv), or subsection 45-915(2) or subparagraph 45-915(3)(c)(ii), (4)(b)(ii) or (iv), in that Schedule.

Constituent Entity, of an *Applicable MNE Group, has the same meaning as in the *Minimum Tax Act, as affected by section 28 of that Act.

constitution of a company means the memorandum and articles of association of the company, or any other rules or document constituting the company or governing its activities.

constitutional corporation means:

a corporation to which paragraph 51(xx) of the Constitution applies; or

a body corporate that is incorporated in a Territory.

constitutionally protected fund means a fund that is declared by the regulations to be a constitutionally protected fund.

construction expenditure has the meaning given by section 43-70.

construction expenditure area has the meaning given by section 43-75.

contingent on aspects of the economic performance has the meaning given by section 974-85.

continuing shareholders has the meaning given by sections 175-10, 175-20, 175-25, 175-45, 175-60, 175-65 and 175-85.

continuous disability policy has the meaning given by section 9A of the Life Insurance Act 1995.

contract of reinsurance, in respect of *life insurance policies, does not include a contract of reinsurance in respect of:

the parts of *complying superannuation life insurance policies in respect of which the liabilities of the company that issued the policies are to be discharged out of a complying superannuation asset pool; or

policies that are *exempt life insurance policies.

contributions segment has the meaning given by section 307-220.

contributions-splitting superannuation benefit has the meaning given by the regulations.

control a non-fixed trust has the meaning given by Subdivision 269-E in Schedule 2F to the Income Tax Assessment Act 1936.

control (for value shifting purposes) has the meaning given by sections 727-355, 727-360, 727-365 and 727-375.

controlled foreign company has the same meaning as in Part X of the Income Tax Assessment Act 1936.

controlled foreign corporate limited partnership has the meaning given by section 820-760.

controlled foreign entity debt has the meaning given by section 820-885.

controlled foreign entity equity has the meaning given by section 820-890.

controlled foreign trust has the same meaning as in Part X of the Income Tax Assessment Act 1936.

controller (for CGT purposes): an entity is a controller (for CGT purposes) of a company in the circumstances mentioned in section 975-155.

controller (for imputation purposes) has the meaning given by subsections 207-130(5) and (6).

convertible interest means a convertible interest in a company or in a trust or unit trust and: (a) a convertible interest in a company is an interest of the kind referred to in item 4 of the table in subsection 974-75(1); and (b) a convertible interest in a trust or unit trust is an interest that has the same or a similar effect in relation to the trust or unit trust. convertible note: (a) a convertible note of a company has the meaning given by section 82L of the Income Tax Assessment Act 1936; and (b) a convertible note of a trust or unit trust means a note that has the same or a similar effect in relation to the trust or unit trust.

(a) a convertible interest in a company is an interest of the kind referred to in item 4 of the table in subsection 974-75(1); and

(b) a convertible interest in a trust or unit trust is an interest that has the same or a similar effect in relation to the trust or unit trust.

convertible note:

(a) a convertible note of a company has the meaning given by section 82L of the Income Tax Assessment Act 1936; and

(b) a convertible note of a trust or unit trust means a note that has the same or a similar effect in relation to the trust or unit trust.

co-operative company has the same meaning as in Division 9 of Part III of the Income Tax Assessment Act 1936.

copyright collecting society means either of the following bodies: a body that satisfies all of the following conditions: (i) a declaration under the Copyright Act 1968 is in force in respect of the body; the body is a company whose *constitution contains provisions about the distribution of amounts collected or *derived by it, including a requirement that a *member of the society cannot direct the body to pay an amount at a particular time; other conditions prescribed by the regulations (if any) for the purposes of this subparagraph are met; a company that satisfies all of the following conditions: the company is incorporated under an Australian law relating to companies; the company has and maintains the purpose of collective administration of copyrights; if the company has other purposes—these purposes are incidental to the purpose described in subparagraph (ii) or, if the company is the resale royalty collecting society, relate to the company’s functions or duties as resale royalty collecting society; the company collects or derives, and distributes, income of a kind mentioned in paragraph 51-43(2)(a) or (b); the company’s constitution allows any copyright owner, or his or her *agent, to be a member of the society, or allows all copyright owners of a particular type to be members; the company’s constitution prohibits the payment of *dividends; the company’s constitution contains provisions about the payment, out of amounts collected or derived by it, of the administrative costs of collecting those amounts; the company’s constitution contains provisions about the distribution of amounts collected or derived by it, including a requirement that an amount must be paid to a member as soon as is reasonably possible after the allocation of the amount to the member, as well as a requirement that a member cannot direct the company to pay an amount at a particular time; the company’s constitution, or contracts with members, contains such other provisions as are prescribed by the regulations (if any), being provisions necessary to ensure that the interests of members or their agents are protected adequately; the company’s constitution requires the company to hold amounts on trust for copyright owners who are not members, or for members pending the payment of amounts to them; the company’s constitution, or contracts with members, allows all members to access the company’s records; other conditions prescribed by the regulations (if any) for the purposes of this subparagraph are met. core R&D activities has the meaning given by section 355-25.

a body that satisfies all of the following conditions:

(i) a declaration under the Copyright Act 1968 is in force in respect of the body;

the body is a company whose *constitution contains provisions about the distribution of amounts collected or *derived by it, including a requirement that a *member of the society cannot direct the body to pay an amount at a particular time;

iii

other conditions prescribed by the regulations (if any) for the purposes of this subparagraph are met;

a company that satisfies all of the following conditions:

the company is incorporated under an Australian law relating to companies;

the company has and maintains the purpose of collective administration of copyrights;

iii

if the company has other purposes—these purposes are incidental to the purpose described in subparagraph (ii) or, if the company is the resale royalty collecting society, relate to the company’s functions or duties as resale royalty collecting society;

the company collects or derives, and distributes, income of a kind mentioned in paragraph 51-43(2)(a) or (b);

the company’s constitution allows any copyright owner, or his or her *agent, to be a member of the society, or allows all copyright owners of a particular type to be members;

the company’s constitution prohibits the payment of *dividends;

vii

the company’s constitution contains provisions about the payment, out of amounts collected or derived by it, of the administrative costs of collecting those amounts;

viii

the company’s constitution contains provisions about the distribution of amounts collected or derived by it, including a requirement that an amount must be paid to a member as soon as is reasonably possible after the allocation of the amount to the member, as well as a requirement that a member cannot direct the company to pay an amount at a particular time;

the company’s constitution, or contracts with members, contains such other provisions as are prescribed by the regulations (if any), being provisions necessary to ensure that the interests of members or their agents are protected adequately;

the company’s constitution requires the company to hold amounts on trust for copyright owners who are not members, or for members pending the payment of amounts to them;

the company’s constitution, or contracts with members, allows all members to access the company’s records;

xii

other conditions prescribed by the regulations (if any) for the purposes of this subparagraph are met.

core R&D activities has the meaning given by section 355-25.

core shipping activities has the meaning given by section 51-110.

corporate change has the meaning given by section 166-175.

corporate collective investment vehicle or CCIV has the same meaning as in the Corporations Act 2001.

corporate limited partnership has the meaning given by section 94D of the Income Tax Assessment Act 1936.

corporate tax entity has the meaning given by section 960-115.

corporate tax gross-up rate, of an entity for an income year, means the amount worked out using the following formula:

corporate tax rate:

(a) in relation to a company to which paragraph 23(2)(a) of the Income Tax Rates Act 1986 applies—means the rate of tax in respect of the taxable income of a company covered by that paragraph; or

in relation to another entity—means the rate of tax in respect of the taxable income of a company covered by paragraph 23(2)(b) of that Act.

corporate tax rate for imputation purposes, of an entity for an income year, means:

unless paragraph (b) applies—the entity’s *corporate tax rate for the income year, worked out on the assumptions that:

the entity’s aggregated turnover for the income year is equal to its aggregated turnover for the previous income year; and

(ii) the entity’s base rate entity passive income (within the meaning of the Income Tax Rates Act 1986) for the income year is equal to its base rate entity passive income for the previous income year; and

iii

the entity’s assessable income for the income year is equal to its assessable income for the previous income year; or

(b) if the entity did not exist in the previous income year—the rate of tax in respect of the taxable income of a company covered by paragraph 23(2)(a) of the Income Tax Rates Act 1986.

correction notice, in relation to a *registered PGO certificate, has the meaning given by section 421-40.

cost:

(a) cost of a *depreciating asset has the meaning given by Subdivision 40-C; and

(b) cost of an item of *trading stock, in the case of an animal that you acquired by natural increase, has the meaning given by section 70-55; and

Note: The cost of an animal acquired by natural increase before the 1997-98 income year is the cost price of the animal under former Income Tax Assessment Act 1936. See subsection 70-55(2) of the Income Tax (Transitional Provisions) Act 1997.section 34 of the

cost base of a *CGT asset has the meaning given by Subdivision 110-A.

cost-free debt capital has the meaning given by section 820-946.

COT transfer of a loss has the meaning given by section 707-210.

country by country reporting entity has the meaning given by section 815-370.

country by country reporting group has the meaning given by section 815-380.

country by country reporting parent has the meaning given by section 815-375.

CRC program means the program administered by the Commonwealth known as the Cooperative Research Centres Program.

created:

(a) a *consolidated group is created from a *MEC group if the consolidated group comes into existence under section 703-55 at the time the MEC group ceases to exist (as mentioned in that section); and

(b) a MEC group is created from a consolidated group if:

the MEC group comes into existence under potential MEC group derived from an eligible tier-1 company of a top company; andsection 719-40 when a *special conversion event happens to a

the eligible tier-1 company was the *head company of the consolidated group (as mentioned in paragraph 719-40(1)(b)).

creditable acquisition has the meaning given by section 195-1 of the *GST Act.

creditable importation has the meaning given by section 195-1 of the *GST Act.

creditable purpose has the meaning given by section 195-1 of the *GST Act.

credit absorption tax has the meaning given by section 770-15.

credit reporting bureau has the meaning given by subsection 355-72(7) in Schedule 1 to the Taxation Administration Act 1953.

critical mineral has the meaning given by section 419-15.

cross-character allocation amount, of a particular character, has the meaning given by section 276-330.

cross staple arrangement has the meaning given by section 12-436 in Schedule 1 to the Taxation Administration Act 1953.

Crown lease has the meaning given by section 124-580.

CRS (short for Common Reporting Standard) has the meaning given by subsection 396-110(1) in Schedule 1 to the Taxation Administration Act 1953.

CRS Commentary has the meaning given by subsection 396-110(2) in Schedule 1 to the Taxation Administration Act 1953.

crystallised pre-July 83 amount means the amount mentioned in paragraph 307-225(2)(e) in relation to the interest.

crystallised reduction amount has the meaning given by section 136-10 in Schedule 1 to the Taxation Administration Act 1953.

crystallised segment has the meaning given by section 307-225.

currency exchange rate effect has the meaning given by section 775-105.

current GST turnover has the meaning given by section 195-1 of the *GST Act.

current pension means a pension that has begun to be paid.

current termination value of a *life insurance policy, or of the *net risk component of a life insurance policy, has the meaning given in prudential standards made under section 230A of the Life Insurance Act 1995.

current year means the income year for which you are working out your assessable income, deductions and *tax offsets.

custodian has the meaning given by section 12-390 in Schedule 1 to the Taxation Administration Act 1953.

customs dealing has the meaning given by the *Wine Tax Act.

customs duty has the meaning given by the *GST Act.

date of the settlement or order, for a *structured settlement or a *structured order, has the meaning given by section 54-5.

death benefits dependant has the meaning given by section 302-195.

death benefit termination payment has the meaning given by subsection 82-130(3).

debenture of a company or unit trust includes debenture stock, bonds, notes and any other securities of the company or trust, whether or not constituting a charge on its assets.

debit value, of a *superannuation interest that supports an income stream that is, or was at any time, a *capped defined benefit income stream, has the meaning given by section 294-145.

debt account discharge liability has the meaning given by section 133-120 in Schedule 1 to the Taxation Administration Act 1953.

debt capital, of an entity and at a particular time, means any *debt interests issued by the entity that are still *on issue at that time.

debt deduction has the meaning given by section 820-40.

debt interest in an entity has the meaning given by Subdivision 974-B.

debt-like trust instrument has the meaning given by section 276-505.

debt property has the meaning given by section 243-30.

decrease time for a *direct value shift has the meaning given by section 725-155.

decreasing adjustment has the meaning given by section 195-1 of the *GST Act.

deduct has the meaning given by sections 8-1 and 8-5.

deductible gift recipient has the meaning given by section 30-227.

deducting hybrid has the meaning given by section 832-550.

deducting hybrid mismatch has the meaning given by section 832-545.

deduction means an amount that you can deduct.

deduction component:

Note: For income years before 1997-98, deduction has the meaning given by section 8-3 of the Income Tax (Transitional Provisions) Act 1997.

of a deduction/non-inclusion mismatch—has the meaning given by subsections 832-105(1) and 832-105(2); and

of a deduction/deduction mismatch—has the meaning given by subsection 832-110(2); and

of a hybrid financial instrument mismatch—has the meaning given by subsection 832-200(2); and

of a hybrid payer mismatch—has the meaning given by subsection 832-305(2); and

of a reverse hybrid mismatch—has the meaning given by subsection 832-395(2); and

of a branch hybrid mismatch—has the meaning given by subsection 832-470(2); and

of a deducting hybrid mismatch—has the meaning given by subsection 832-545(2); and

of an offshore hybrid mismatch—means the deduction component of the relevant hybrid financial instrument mismatch, hybrid payer mismatch, reverse hybrid mismatch, branch hybrid mismatch or deducting hybrid mismatch.

deduction/deduction mismatch has the meaning given by section 832-110.

deduction/non-inclusion mismatch has the meaning given by section 832-105.

deduction year has the meaning given by section 170-20.

default commutation notice has the meaning given by section 136-10 in Schedule 1 to the Taxation Administration Act 1953.

Defence Minister means the Minister administering section 1 of the Defence Act 1903.

Defence Secretary means the Secretary of the Department administered by the *Defence Minister.

deferral reversal, for a *superannuation interest, has the meaning given by section 133-25 in Schedule 1 to the Taxation Administration Act 1953.

deferred BAS payer, at a particular time, means an entity that has an obligation to notify the Commissioner of a *BAS amount at that time, other than:

an entity that has an obligation at that time to give the Commissioner a GST return for a monthly tax period; or

an entity whose obligation to notify a BAS amount at that time relates only to one or more of the following:

an amount withheld by a medium withholder or a large withholder;

the PAYG instalment of an annual payer.

Note: You are therefore a deferred BAS payer if you have an obligation to give the Commissioner a GST return for a quarterly tax period or if you are a GST instalment payer within the meaning of the GST Act.

deferred roll-over gain: an asset has a deferred roll-over gain at a particular time if:

before that time there was a roll-over under a provision or former provision of this Act in relation to a disposal or a CGT event that happened in relation to the asset; and

as a result of the roll-over all or part of a *capital gain from the disposal or CGT event was disregarded.

The amount of the deferred roll-over gain is equal to the amount of the capital gain that was disregarded, reduced by the amount (if any) by which the gain has been taken into account in working out a net capital gain (section 102-5) or net capital loss (section 102-10) in relation to the asset between the roll-over time and the particular time.

deferred roll-over loss: an asset has a deferred roll-over loss at a particular time if:

before that time there was a roll-over under a provision or former provision of this Act in relation to a disposal or a CGT event that happened in relation to the asset; and

as a result of the roll-over all or part of a *capital loss from the disposal or CGT event was disregarded.

The amount of the deferred roll-over loss is equal to the amount of the capital loss that was disregarded, reduced by the amount (if any) by which the loss has been taken into account in working out a net capital gain (section 102-5) or net capital loss (section 102-10) in relation to the asset between the roll-over time and the particular time.

deferred superannuation income stream has the meaning given by the Superannuation Industry (Supervision) Regulations 1994.

deferred to a debt account, for a *superannuation interest, in relation to *assessed Division 293 tax, has the meaning given by section 133-10 in Schedule 1 to the Taxation Administration Act 1953.

deferred to a Division 296 debt account, for a *superannuation interest, in relation to *assessed Division 296 tax, has the meaning given by section 134-10 in Schedule 1 to the Taxation Administration Act 1953.

deficit:

(a) section 205-40 sets out when a *franking account is in deficit; and

exempting account is in deficit; andsection 208-125 sets out when an

venture capital sub-account is in deficit.section 210-130 sets out when a

defined benefit contributions has the meaning given by sections 293-115, 293-150 and 293-195.

defined benefit income has the meaning given by section 303-2.

defined benefit income cap has the meaning given by section 303-4.

defined benefit interest has the meaning given by section 291-175.

defined benefit tax has the meaning given by section 133-15 in Schedule 1 to the Taxation Administration Act 1953.

demerged entity has the meaning given by section 125-70.

demerger has the meaning given by section 125-70.

demerger dividend has the meaning given by subsection 6(1) of the Income Tax Assessment Act 1936.

demerger group has the meaning given by section 125-65.

demerger subsidiary has the meaning given by section 125-65.

demerging entity has the meaning given by section 125-70.

demutualise: a mutual entity (within the meaning of the Corporations Act 2001) that issues one or more MCIs (within the meaning of that Act) is taken not to demutualise by doing so.

departing Australia superannuation payment has the meaning given by section 301-170.

depository entity has the meaning given by section 166-260.

depreciating asset has the meaning given by section 40-30.

depreciating asset lease: a depreciating asset lease is an agreement (including a renewal of an agreement) under which the entity that *holds the *depreciating asset grants a *right to use the asset to another entity. However, a depreciating asset lease does not include a *hire purchase agreement or a *short-term hire agreement.

Deputy Commissioner means a Deputy Commissioner of Taxation.

derivative financial arrangement has the meaning given by subsection 230-350(1).

derive has a meaning affected by subsection 6-5(4).

design of a uniform has the meaning given by subsection 34-25(2).

Designated Filing Entity has the meaning given by section 127-25.

designated infrastructure project means an infrastructure project designated under section 415-70.

designated infrastructure project entity has the meaning given by section 415-20.

Designated Local Entity has the meaning given by section 127-15.

determined member component has the meaning given by section 276-205.

determined trust component has the meaning given by section 276-255.

development assistance for a *film has the meaning given by section 376-55.

development expenditure:

Note: MCI is short for mutual capital instrument (see Corporations Act 2001).section 167AD of the

in relation to a film, means expenditure to the extent to which it is incurred in meeting the development costs for the film and includes expenditure to the extent to which it is incurred on any of the following:

location surveys and other activities undertaken to assess locations for possible use in the film;

storyboarding for the film;

iii

scriptwriting for the film;

research for the film;

casting actors for the film;

developing a budget for the film;

vii

developing a shooting schedule for the film; and

in relation to a digital game, has the meaning given by section 378-35.

died in the line of duty has the meaning given by subsection 302-195(3).

digital currency has the same meaning as in the *GST Act.

digital game has the meaning given by section 378-20.

diminishing value method has the meaning given by sections 40-70 and 40-72.

dining facility has the meaning given by section 32-60.

direct equity interests in a company are *shares in the company.

direct forestry expenditure has the meaning given by section 394-45.

direct participation interest has the meaning given by section 960-190.

direct roll-over replacement has the meaning given by section 723-110.

direct small business participation percentage has the meaning given by section 152-70.

direct SRWUIP payment has the meaning given by subsection 59-67(3).

direct value shift has the meaning given by section 725-145.

direct voting percentage in a company has the meaning given by section 768-550.

disability policy means a *life insurance policy under which a benefit is payable in the event of: (a) the death, by accident or by some other cause stated in the contract, of the person whose life is insured (the insured); or injury to, or disability of, the insured as a result of accident or sickness; or the insured being found to have a stated condition or disease; but does not include a contract of consumer credit insurance within the meaning of the Insurance Contracts Act 1984.

(a) the death, by accident or by some other cause stated in the contract, of the person whose life is insured (the insured); or

injury to, or disability of, the insured as a result of accident or sickness; or

the insured being found to have a stated condition or disease;

but does not include a contract of consumer credit insurance within the meaning of the Insurance Contracts Act 1984.

disability superannuation benefit means a *superannuation benefit if: the benefit is paid to an individual because he or she suffers from ill-health (whether physical or mental); and 2 legally qualified medical practitioners have certified that, because of the ill-health, it is unlikely that the individual can ever be gainfully employed in a capacity for which he or she is reasonably qualified because of education, experience or training. disaggregated attributable decrease: section 727-775 sets out how to determine whether an *indirect value shift has produced a disaggregated attributable decrease in the *market value of an *equity or loan interest. disaggregated attributable increase: section 727-805 sets out how to determine whether an *indirect value shift has produced a disaggregated attributable increase in the *market value of an *equity or loan interest. disallow: a net capital loss—has the meaning given by section 175-40; or a *capital loss—has the meaning given by section 175-55.

the benefit is paid to an individual because he or she suffers from ill-health (whether physical or mental); and

2 legally qualified medical practitioners have certified that, because of the ill-health, it is unlikely that the individual can ever be gainfully employed in a capacity for which he or she is reasonably qualified because of education, experience or training.

disaggregated attributable decrease: section 727-775 sets out how to determine whether an *indirect value shift has produced a disaggregated attributable decrease in the *market value of an *equity or loan interest.

disaggregated attributable increase: section 727-805 sets out how to determine whether an *indirect value shift has produced a disaggregated attributable increase in the *market value of an *equity or loan interest.

disallow:

a net capital loss—has the meaning given by section 175-40; or

a *capital loss—has the meaning given by section 175-55.

disallowed capital allowance percentage has the meaning given by subsection 250-150(4).

discount: an *equity or loan interest is issued at a discount as provided in section 725-150.

discount capital gain has the meaning given by Subdivision 115-A.

discount percentage has the meaning given by Subdivision 115-B.

discretionary benefits means investment account benefits (as defined by section 14 of the Life Insurance Act 1995) that are regarded as non-participating benefits for the purposes of that Act solely because of the operation of Prudential Rules No. 22 in force under section 252 of that Act.

disease has the meaning given by subsection 34-20(3).

disentitling event has the meaning given by section 385-163.

disposal year has the meaning given by subsection 385-105(2).

dispose of a *CGT asset: you dispose of a CGT asset (in its capacity as a CGT asset) in the circumstances specified in section 104-10.

disregarded small fund assets has the meaning given by section 295-387.

distributable profits of a company has the meaning given by section 317 of the Income Tax Assessment Act 1936.

distributing body has the meaning given by section 128U of the Income Tax Assessment Act 1936.

distribution, by a *corporate tax entity, has the meaning given by section 960-120.

distribution event has the meaning given by subsection 207-120(5).

distribution statement has the meaning given by section 202-80.

diverted profits tax means tax imposed by the Diverted Profits Tax Act 2017.

dividend has the meaning given by subsections 6(1) and (4) and 6BA(5) and section 94L of the Income Tax Assessment Act 1936.

dividend stake has the meaning given by section 166-235.

dividend stripping operation has the meaning given by section 207-155.

Division 6C land has the meaning given by section 12-448 in Schedule 1 to the Taxation Administration Act 1953.

Division 230 financial arrangement: a *financial arrangement is a Division 230 financial arrangement if Division 230 applies in relation to your gains and losses from the arrangement.

Division 230 starting value:

(a) the Division 230 starting value of an asset or liability that is or is part of a *Division 230 financial arrangement to which Subdivision 230-C (fair value method) applies is the amount of the asset or the amount of the liability according to the relevant standards mentioned in section 230-230 that apply in relation to the arrangement; and

(b) the Division 230 starting value of an asset or liability that is or is part of a Division 230 financial arrangement to which Subdivision 230-D (foreign exchange retranslation method) applies is the value of the asset or the amount of the liability according to the relevant standards mentioned in section 230-280 that apply in relation to the arrangement; and

(c) the Division 230 starting value of an asset or liability that is or is part of a Division 230 financial arrangement to which Subdivision 230-F (reliance on financial reports method) applies is the value of the asset or the amount of the liability according to the relevant standards mentioned in section 230-420 that apply in relation to the arrangement.

Division 293 tax means tax imposed by the Superannuation (Sustaining the Superannuation Contribution Concession) Imposition Act 2013.

Division 293 tax law means:

(a) the Income Tax Assessment Act 1997, so far as it relates to the *Division 293 tax; and

any Act that imposes Division 293 tax; and

(c) the Taxation Administration Act 1953, so far as it relates to any Act covered by paragraphs (a) and (b) (or to so much of that Act as is covered); and

any other Act, so far as it relates to any Act covered by paragraphs (a) to (c) (or to so much of that Act as is covered); and

regulations and other legislative instruments under an Act, so far as they relate to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered).

Division 296 debt account has the meaning given by section 134-60 in Schedule 1 to the Taxation Administration Act 1953.

Division 296 debt account discharge liability has the meaning given by section 134-120 in Schedule 1 to the Taxation Administration Act 1953.

Division 296 deferral reversal, for a *superannuation interest, has the meaning given by section 134-20 in Schedule 1 to the Taxation Administration Act 1953.

Division 296 end benefit has the meaning given by section 134-130 in Schedule 1 to the Taxation Administration Act 1953.

Division 296 excluded interest has the meaning given by subsection 296-55(3).

Division 296 fund earnings has the meaning given by section 296-60.

Division 296 tax means tax imposed by the Superannuation (Building a Stronger and Fairer Super System) Imposition Act 2026.

Division 296 tax law means:

(a) the Income Tax Assessment Act 1997, so far as it relates to the *Division 296 tax; and

any Act that imposes Division 296 tax; and

(c) the Taxation Administration Act 1953, so far as it relates to any Act covered by paragraphs (a) and (b) (or to so much of that Act as is covered); and

any other Act, so far as it relates to any Act covered by paragraphs (a) to (c) (or to so much of that Act as is covered); and

regulations and other legislative instruments under an Act, so far as they relate to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered).

Division 405 payment has the meaning given by section 405-5 in Schedule 1 to the Taxation Administration Act 1953.

Division 405 report has the meaning given by section 405-10 in Schedule 1 to the Taxation Administration Act 1953.

Division 410 payment has the meaning given by section 410-5 in Schedule 1 to the Taxation Administration Act 1953.

Division 410 report has the meaning given by section 410-10 in Schedule 1 to the Taxation Administration Act 1953.

Division 415 payment has the meaning given by section 415-5 in Schedule 1 to the Taxation Administration Act 1953.

Division 417 payment has the meaning given by section 417-5 in Schedule 1 to the Taxation Administration Act 1953.

Division 832 control group has the meaning given by section 832-205.

documentary has the meaning given by section 376-25.

down interest has the meaning given by section 725-155.

DPT assessment has the meaning given by section 145-10 in Schedule 1 to the Taxation Administration Act 1953.

dual inclusion income has the meaning given by section 832-680.

dual listed company arrangement has the meaning given by section 125-60.

dual listed company voting share has the meaning given by section 125-60.

dual resident investment company has the meaning given by section 6F of the Income Tax Assessment Act 1936.

dwelling has the meaning given by section 118-115.

early retirement scheme has the meaning given by section 83-180.

early retirement scheme payment has the meaning given by section 83-180.

early stage venture capital limited partnership has the meaning given by subsection 118-407(4).

economic infrastructure facility has the meaning given by section 12-439 in Schedule 1 to the Taxation Administration Act 1953.

education direction means:

a superannuation guarantee education direction; or

a tax-records education direction.

effective life: the effective life of a *depreciating asset is worked out under sections 40-95, 40-100, 40-102, 40-103, 40-105 and 40-110.

effectively non-cancellable has the meaning given by section 250-130.

effectively non-contingent obligation has the meaning given by section 974-135.

election to rely on financial reports has the meaning given by section 230-395.

electronic payment means a payment by way of electronic transmission, in an electronic format approved by the Commissioner.

electronic sales suppression tool has the meaning given by section 8WAB of the Taxation Administration Act 1953.

electronic signature of an entity means a unique identification of the entity in electronic form that is approved by the Commissioner.

element taxed in the fund has the meaning given by section 307-275.

element untaxed in the fund has the meaning given by section 307-275.

eligible community housing provider has the meaning given by section 980-10.

eligible continuing substantial member of a *former exempting entity has the meaning given by section 208-155.

eligible Division 166 company means a company: (a) that is not a *widely held company; and in which: *voting stakes that carry rights to more than 50% of the voting power in the company; or dividend stakes that carry rights to receive more than 50% of any dividends that the company may pay; or *capital stakes that carry rights to receive more than 50% of any distribution of capital of the company; are beneficially owned (whether directly, or *indirectly through one or more interposed entities) by: a widely held company; or an entity mentioned in subsection 166-245(2) that satisfies the condition in subsection 166-245(3); or a non-profit company; or a charity; or 2 or more entities mentioned in subparagraphs (iv) to (vii).

(a) that is not a *widely held company; and

in which:

*voting stakes that carry rights to more than 50% of the voting power in the company; or

dividend stakes that carry rights to receive more than 50% of any dividends that the company may pay; or

iii

*capital stakes that carry rights to receive more than 50% of any distribution of capital of the company;

are beneficially owned (whether directly, or *indirectly through one or more interposed entities) by:

a widely held company; or

an entity mentioned in subsection 166-245(2) that satisfies the condition in subsection 166-245(3); or

a non-profit company; or

vii

a charity; or

viii

2 or more entities mentioned in subparagraphs (iv) to (vii).

Note: For subparagraphs (b)(i), (ii) and (iii), Division 167 has special rules for working out rights to voting power, dividends and capital distributions in a company whose shares do not all carry the same rights to those matters.

eligible for a granny flat interest has the meaning given by subsection 137-10(2).

eligible security has the meaning given by section 775-190.

eligible tier-1 company has the meaning given by section 719-15.

eligible venture capital investment has the meaning given by sections 118-425 and 118-427.

eligible venture capital investor has the meaning given by subsection 118-415(2).

eligible venture capital partner has the meaning given by section 118-420.

employee share scheme has the meaning given by subsection 83A-10(2).

employee share trust has the meaning given by subsection 130-85(4).

Employment Secretary means the Secretary of the Department responsible for employment policy.

employment termination payment has the meaning given by section 82-130.

end benefit has the meaning given by section 133-130 in Schedule 1 to the Taxation Administration Act 1953.

endowment policy has the meaning given by section 295-480.

ends, in relation to a *corporate change, has the meaning given by section 166-175.

end user of an asset has the meaning given by section 250-50.

end value of an asset has the meaning given by section 250-180.

enterprise has the meaning given by section 9-20 of the *GST Act.

entertainment has the meaning given by section 32-10.

entity has the meaning given by section 960-100.

entity EBITDA has the meaning given by section 820-55.

entity maintenance deduction has the meaning given by subsection 86-65(2).

environmental protection activities has the meaning given by section 40-755.

Environment Minister means the Minister administering the Environment Protection and Biodiversity Conservation Act 1999.

Environment Secretary means the Secretary of the Department administered by the *Environment Minister.

equity capital of an entity at a particular time means the total of the following as at that time: the issue price (however described) of each *equity interest in the entity that is still *on issue, reduced by so much (if any) of the issue price as remains unpaid; the entity’s general reserves and asset revaluation reserves; the entity’s retained earnings; the entity’s net earnings (if any) for the current year, reduced by: the *tax the entity expects to pay in respect of those net earnings; and so much of each distribution to the entity’s *members that has been made or declared as at that time as is attributable to the entity’s earnings for the current year; if the entity is a corporate tax entity—provisions for *distributions of profit; if paragraph (e) does not apply—provisions for distributions to the entity’s *members; reduced by the total of the following as at that time: the entity’s negative retained earnings (if any); the entity’s net loss (if any) for the current year.

Note: This meaning is also affected by subsection 118-435(2).

the issue price (however described) of each *equity interest in the entity that is still *on issue, reduced by so much (if any) of the issue price as remains unpaid;

the entity’s general reserves and asset revaluation reserves;

the entity’s retained earnings;

the entity’s net earnings (if any) for the current year, reduced by:

the *tax the entity expects to pay in respect of those net earnings; and

so much of each distribution to the entity’s *members that has been made or declared as at that time as is attributable to the entity’s earnings for the current year;

if the entity is a corporate tax entity—provisions for *distributions of profit;

if paragraph (e) does not apply—provisions for distributions to the entity’s *members;

reduced by the total of the following as at that time:

the entity’s negative retained earnings (if any);

the entity’s net loss (if any) for the current year.

equity holder in a company means an entity that holds an *equity interest in the company.

equity interest in an entity has the meaning given by:

in the case of a company—Subdivision 974-C; and

in the case of a trust or partnership—section 820-930.

equity or loan interest has the meaning given by section 727-520.

ESS deferred taxing point, for an *ESS interest, has the meaning given by sections 83A-115 and 83A-120.

ESS interest, in a company, has the meaning given by subsection 83A-10(1).

ESVCLP means an *early stage venture capital limited partnership.

ETP cap amount has the meaning given by section 82-160.

excepted MIT CSA income has the meaning given by section 12-442 in Schedule 1 to the Taxation Administration Act 1953.

excepted trust has the meaning given by section 272-100 in Schedule 2F to the Income Tax Assessment Act 1936.

excess concessional contributions has the meaning given by section 291-20.

excess concessional contributions determination has the meaning given by section 97-5 in Schedule 1 to the Taxation Administration Act 1953.

excess exploration credit tax means tax imposed by the Excess Exploration Credit Tax Act 2015.

excess franking offsets has the meaning given by section 36-55.

excess non-concessional contributions has the meaning given by section 292-85.

excess non-concessional contributions determination has the meaning given by subsection 97-25(2) in Schedule 1 to the Taxation Administration Act 1953.

excess non-concessional contributions tax means tax imposed under the Superannuation (Excess Non-concessional Contributions Tax) Act 2007.

excess non-concessional contributions tax assessment has the meaning given by sections 292-230 and 292-310.

excess tax EBITDA amount has the meaning given by section 820-60.

excess transfer balance has the meaning given by section 294-30 and modified by section 294-140.

excess transfer balance determination has the meaning given by section 136-10 in Schedule 1 to the Taxation Administration Act 1953.

excess transfer balance earnings has the meaning given by section 294-235.

excess transfer balance period has the meaning given by section 294-230.

excess transfer balance tax means tax imposed by the Superannuation (Excess Transfer Balance Tax) Imposition Act 2016.

excess untaxed roll-over amount has the meaning given by section 306-15.

exchangeable interest has the meaning given by section 130-100.

excisable goods has the meaning given by the *GST Act.

Excise Acts has the meaning given by the Excise Act 1901.

excise duty has the meaning given by the *GST Act.

excise-equivalent goods has the same meaning as in the Customs Act 1901.

excise law means:

Note 1: ESS is short for employee share scheme.

Note 2: For ESS interests acquired before 1 July 2009, see subsection 83A-5(4) of the Income Tax (Transitional Provisions) Act 1997.

Note: ESS is short for employee share scheme.

(a) the Excise Act 1901; and

any Act that imposes excise duty; and

any other Act, so far as it relates to any Act covered by paragraphs (a) to (c) (or to so much of that Act as is covered); and

regulations under any Act, so far as they relate to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered).

excluded complying superannuation life insurance policy means a *life insurance policy that: provides only for *superannuation death benefits, *disability superannuation benefits or temporary disability benefits of a kind referred to in paragraph 295-460(c), that are not *participating benefits; or is an exempt life insurance policy.

provides only for *superannuation death benefits, *disability superannuation benefits or temporary disability benefits of a kind referred to in paragraph 295-460(c), that are not *participating benefits; or

is an exempt life insurance policy.

excluded equity interest has the meaning given by section 820-946.

excluded foreign resident has the meaning given by subsection 118-110(4).

excluded loss has the meaning given by sections 175-5 and 175-40.

excluded STB has the same meaning as in section 24AT of the Income Tax Assessment Act 1936.

exempt Australian government agency means:

the Commonwealth, a State or a Territory; or

an authority of the Commonwealth or of a State or a Territory whose ordinary income and statutory income is exempt from income tax because of Division 50; or

(c) an STB (within the meaning of Income Tax Assessment Act 1936) whose *ordinary income and *statutory income is exempt from income tax under that Division of that Part.Division 1AB of Part III of the

exempt entity means:

an entity all of whose ordinary income and statutory income is exempt from income tax because of this Act or because of another Commonwealth law, no matter what kind of ordinary income or statutory income the entity might have; or

an untaxable Commonwealth entity.

Note: See section 11-5 for a list of entities of the kind referred to in paragraph (a).

exempt film income for an income year is so much of the amount, or the sum of the amounts, to which section 26AG of the Income Tax Assessment Act 1936 applies in relation to you for the income year as is *exempt income.

exempt foreign employment income means amounts that are exempt from tax under section 23AF or 23AG of the Income Tax Assessment Act 1936.

exempt foreign government agency means:

the government of a foreign country, or of part of a foreign country; or

an authority of the government of a foreign country, if the authority is of a similar nature to an authority that is an *exempt Australian government agency; or

an authority of the government of part of a foreign country, if the authority is of a similar nature to an authority that is an *exempt Australian government agency.

exempt income has the meaning given by section 6-20.

exempting account means an account that arises under section 208-110.

exempting credit has the meaning given by section 208-115.

exempting debit has the meaning given by section 208-120.

exempting deficit has the meaning given by subsection 208-125(2).

exempting entity has the meaning given by section 208-20 and affected by section 220-500 if relevant.

exempting percentage has the meaning given by section 208-95.

exempting surplus has the meaning given by subsection 208-125(1).

exempt institution that is eligible for a refund has the meaning given in section 207-115.

exempt life insurance policy has the meaning given by section 320-246.

exempt life insurance policy liabilities of a *life insurance company means liabilities of the company under the *life insurance policies referred to in subsection 320-245(1).

expand, in relation to an *active build to rent development, has the meaning given by subsection 43-152(3).

expected financial benefits has the meaning given by section 250-95.

exploration benefit has the meaning given by subsection 40-1100(2).

exploration credit means an exploration credit created, or to be created under Subdivision 418-D.

exploration credits allocation for an entity for an income year has the meaning given by section 418-81.

exploration credits remainder for an income year has the meaning given by subsection 418-103(2).

exploration investment has the meaning given by section 418-111.

exploration or prospecting has a meaning affected by subsection 40-730(4).

external indirect equity or loan interest in a *subsidiary member of a *consolidated group or *MEC group has the meaning given by section 715-610 or 719-775.

facility agreement has the meaning given by section 775-185.

failure to notify penalty means the penalty worked out under Division 2 of Part IIA of the Taxation Administration Act 1953.

fair value election has the meaning given by subsection 230-210(1).

Families Department means the Department administered by the *Families Minister.

Families Minister means the Minister administering the Data-matching Program (Assistance and Tax) Act 1990.

Families Secretary means the Secretary of the *Families Department.

family law superannuation payment has the meaning given by section 307-5.

family trust has the same meaning as in section 272-75 in Schedule 2F to the Income Tax Assessment Act 1936.

farm-in farm-out arrangement has the meaning given by subsection 40-1100(1).

farm management deposit has the meaning given by Subdivision 393-B.

FATCA Agreement has the meaning given by section 396-15 in Schedule 1 to the Taxation Administration Act 1953.

feature film includes a *film that is an animated feature film, but does not include a film that is not *feature-length.

feature-length: a *film is feature-length if:

Note: For income years before 1997-98, exempt income has the meaning given by section 6-20 of the Income Tax (Transitional Provisions) Act 1997.

Note: This definition is affected by sections 207-119 to 207-136.

Note: This definition is affected by section 320-247.

if the film is a large format film—the film is at least 45 minutes in duration; and

otherwise—the film is more than 60 minutes in duration.

feedstock revenue has the meaning given by subsection 355-445(4).

fencing asset has the meaning given by subsection 40-520(4).

FHSS eligible concessional contribution for a *financial year means a *concessional contribution for the financial year that is eligible to be released under section 138-35 in Schedule 1 to the Taxation Administration Act 1953.

FHSS eligible non-concessional contribution for a *financial year means a *non-concessional contribution for the financial year that is eligible to be released under section 138-35 in Schedule 1 to the Taxation Administration Act 1953.

FHSS maximum release amount has the meaning given by section 138-25 in Schedule 1 to the Taxation Administration Act 1953.

FHSS releasable contributions amount has the meaning given by subsection 138-30(1) in Schedule 1 to the Taxation Administration Act 1953.

FHSS released amounts has the meaning given by section 313-10.

FIFO cost method of working out the *value of a *registered emissions unit has the meaning given by section 420-52.

film means an aggregate of images, or of images and sounds, embodied in any material.

film authority has the meaning given by section 376-55.

film component has the meaning given by section 36-40.

film deductions for an income year are the following:

(a) amounts you could deduct for the income year under former Income Tax Assessment Act 1936;section 124ZAFA of the

amounts that you could deduct for the income year and to which former section 124ZAO of that Act applied in relation to you for the income year.

film loss has the meaning given by section 36-40.

final RUNL has the meaning given by section 715-35.

Finance Department means the Department administered by the *Finance Minister.

financed property has the meaning given by section 243-30.

Finance Minister means the Minister administering the Public Governance, Performance and Accountability Act 2013.

Finance Secretary means the Secretary of the *Finance Department.

financial arrangement has the meaning given by sections 230-45 to 230-55.

financial benefit has the meaning given by section 974-160.

financial entity, at a particular time, means an entity other than an *ADI that is any of the following at that time:

Note: Section 701-30 (rules about where an entity is not a subsidiary member for the whole of an income year) may affect a film loss.

an entity that:

(i) is a registered corporation under the Financial Sector (Collection of Data) Act 2001; and

at the particular time, carries on a business of providing finance, but not predominantly for the purposes of providing finance directly or indirectly to, or on behalf of, the entity’s associates; and

iii

in the income year in which the particular time occurs, derives all, or substantially all, of its profits from that business;

a securitisation vehicle;

an entity that:

(i) is a financial services licensee within the meaning of the Corporations Act 2001 whose licence covers dealings in at least one of the financial products mentioned in paragraphs 764A(1)(a), (b) and (j) of that Act; or

(ii) under paragraph 911A(2)(h) or (l) of the Corporations Act 2001, is exempt from the requirement to hold an Australian financial services licence for dealings in at least one of those financial products;

and carries on a business of dealing in securities, but not predominantly for the purposes of dealing in securities with, or on behalf of, the entity’s *associates;

Note 1: Paragraphs 764A(1)(a), (b) and (j) of the Corporations Act 2001 deal respectively with securities, managed investment products and government debentures, stocks and bonds.

Note 2: Paragraph 911A(2)(h) of that Act exempts financial services provided to wholesale clients by a person who is regulated by an overseas regulatory authority if the provision of the service is covered by an exemption from the Australian Securities and Investments Commission (ASIC).

Note 3: Paragraph 911A(2)(l) of that Act empowers ASIC to exempt financial services.

an entity that:

(i) is a financial services licensee within the meaning of the Corporations Act 2001 whose licence covers dealings in derivatives within the meaning of that Act; or

(ii) under paragraph 911A(2)(h) or (l) of the Corporations Act 2001, is exempt from the requirement to hold an Australian financial services licence for dealings in such derivatives;

and carries on a business of dealing in such derivatives, but not predominantly for the purposes of dealing in such derivatives with, or on behalf of, the entity’s associates.

financial institution has the meaning given by section 202A of the Income Tax Assessment Act 1936.

financial investment includes the following: a *share in a company; (b) an interest in a managed investment scheme (within the meaning of the Corporations Act 2001); a forestry interest in a *forestry managed investment scheme; a right or option in respect of an investment referred to in paragraph (a), (b) or (c); an investment of a like nature to any of those referred to in paragraphs (a) to (d).

a *share in a company;

(b) an interest in a managed investment scheme (within the meaning of the Corporations Act 2001);

a forestry interest in a *forestry managed investment scheme;

a right or option in respect of an investment referred to in paragraph (a), (b) or (c);

an investment of a like nature to any of those referred to in paragraphs (a) to (d).

financial statement net third party interest expense has the meaning given by section 820-54.

financial year means a period of 12 months beginning on 1 July.

financing arrangement has the meaning given by section 974-130.

financing cost has the meaning given by section 26-80.

firearms surrender arrangements means:

an Australian law; or

administrative arrangements of a State or Territory;

implementing:

the agreement arising from the meeting of the Police Ministers held on 10 May 1996 concerning the surrender of prohibited firearms; or

(d) the national firearms program (within the meaning of item 2 of Schedule 2 to the Combatting Antisemitism, Hate and Extremism (Firearms and Customs Laws) Act 2026).

first continuity period has the meaning given by section 165-120.

first home super saver determination has the meaning given by subsection 138-10(1) in Schedule 1 to the Taxation Administration Act 1953.

first home super saver scheme means the scheme set out in: Division 313; and (b) Taxation Administration Act 1953;Division 138 in Schedule 1 to the and other provisions as they relate to those Divisions.

Division 313; and

(b) Taxation Administration Act 1953;Division 138 in Schedule 1 to the

and other provisions as they relate to those Divisions.

first home super saver tax means the tax imposed by the First Home Super Saver Tax Act 2017.

first use time has the meaning given by section 41-30.

Fiscal Year has the same meaning as in the *Minimum Tax Act.

FITO allocation amount, of a particular character, has the meaning given by section 276-335.

fixed entitlement:

(a) an entity has a fixed entitlement to a share of the income or capital of a company, partnership or trust if the entity has a fixed entitlement to that share within the meaning of Division 272 in Schedule 2F to the Income Tax Assessment Act 1936; and

(b) despite paragraph (a) of this definition, a *beneficiary of a *CCIV sub-fund trust is taken to have a fixed entitlement to a share of the income or capital of the trust as provided by section 195-120 of this Act.

Note: Section 165-245 of this Act affects when an entity is taken to have held or had, directly or indirectly, a fixed entitlement to a share of income or capital of a company.

fixed ratio earnings limit has the meaning given by section 820-51.

fixed ratio test disallowed amount has the meaning given by section 820-57.

fixed trust: a trust is a fixed trust if entities have *fixed entitlements to all of the income and capital of the trust.

flows indirectly:

Note: AMITs are treated as fixed trusts (see section 276-55).

subsections 207-50(2), (3) and (4) set out the circumstances in which a *franked distribution flows indirectly to an entity; and

subsection 207-50(5) sets out the circumstances in which a franked distribution flows indirectly through an entity; and

section 208-175 sets out the circumstances in which a *distribution *franked with an exempting credit flows indirectly to an entity; and

section 220-405 sets out the circumstances in which a supplementary dividend (as defined in section OB1 of the Income Tax Act 1994 of New Zealand) flows indirectly to an entity; and

subsections 380-25(2), (3) and (4) set out the circumstances in which *NRAS rent flows indirectly to an entity; and

subsection 380-25(5) sets out the circumstances in which NRAS rent flows indirectly through an entity.

FMD provider (short for farm management deposit provider) has the meaning given by subsection 393-20(3).

fodder storage asset has the meaning given by subsection 40-520(3).

Foreign Affairs Minister means the Minister administering the International Development Association Act 1960.

foreign bank means an *ADI that is a *foreign entity.

foreign controlled Australian company has the meaning given by section 820-785.

foreign controlled Australian entity has the meaning given by section 820-780.

foreign controlled Australian partnership has the meaning given by section 820-795.

foreign controlled Australian trust has the meaning given by section 820-790.

foreign currency means a currency other than: Australian currency; or digital currency; or anything prescribed by the regulations for the purposes of this paragraph.

Australian currency; or

digital currency; or

anything prescribed by the regulations for the purposes of this paragraph.

foreign currency hedge has the meaning given by subsection 230-350(2).

foreign DMT tax has the meaning given by section 770-150.

foreign entity means an entity that is not an *Australian entity.

foreign equity distribution has the meaning given by section 768-10.

foreign exchange retranslation election has the meaning given by subsections 230-255(1) and (3).

foreign general insurance company means a company that is a foreign resident, and whose sole or principal business is *insurance business.

foreign GloBE tax means:

foreign DMT tax; and

foreign IIR tax; and

foreign UTPR tax.

foreign government agency means:

the government of a foreign country or of part of a foreign country; or

an authority of the government of a foreign country; or

an authority of the government of part of a foreign country.

foreign hybrid has the meaning given by section 830-5.

foreign hybrid company has the meaning given by section 830-15.

foreign hybrid limited partnership has the meaning given by section 830-10.

foreign hybrid mismatch rules means a *foreign law corresponding to any of Subdivisions 832-C, 832-D, 832-E, 832-F, 832-G or 832-H (which are about hybrid mismatches).

foreign hybrid net capital loss amount has the meaning given by section 830-55.

foreign hybrid revenue loss amount has the meaning given by paragraph 830-45(1)(a).

foreign hybrid tax provisions means:

(a) the Income Tax Assessment Act 1936 (other than Division 5A of Part III); and

this Act (other than Subdivision 830-A and 830-B); and

(d) the Income Tax Rates Act 1986; and

(e) the Taxation Administration Act 1953, so far as it relates to an Act covered by paragraph (a), (b) or (c); and

any other Act, so far as it relates to an Act covered by paragraph (a), (b), (c), (d) or (e); and

regulations under an Act covered by any of the preceding paragraphs.

foreign IIR tax means tax that: is payable under a foreign law; and satisfies the requirements of the IIR (within the meaning of the GloBE Rules).

is payable under a foreign law; and

satisfies the requirements of the IIR (within the meaning of the GloBE Rules).

foreign income tax has the meaning given by section 770-15.

foreign income tax deduction has the meaning given by section 832-120.

foreign law means a law of a foreign country.

foreign life insurance company means a company that is a foreign resident, and whose sole or principal business is life insurance.

foreign pension fund has the meaning given by subsection 840-805(4B).

foreign public official has the same meaning as in section 70.1 of the Criminal Code.

foreign resident means a person who is not a resident of Australia for the purposes of the Income Tax Assessment Act 1936.

foreign resident life insurance policy means a *life insurance policy that: was issued by a company in the course of carrying on a business at or through the permanent establishment of the company in a foreign country; and (b) is held by an entity that is neither an *associate of the company nor a Income Tax Assessment Act 1936).Part X Australian resident (within the meaning of Part X of the

Note: Foreign country is defined in section 2B of the Acts Interpretation Act 1901.

Note: Foreign resident is not asterisked in this Act.

was issued by a company in the course of carrying on a business at or through the permanent establishment of the company in a foreign country; and

(b) is held by an entity that is neither an *associate of the company nor a Income Tax Assessment Act 1936).Part X Australian resident (within the meaning of Part X of the

foreign revenue claim has the meaning given by section 263-10 in Schedule 1 to the Taxation Administration Act 1953.

foreign service of document request has the meaning given by section 263-60 in Schedule 1 to the Taxation Administration Act 1953.

foreign superannuation fund:

(a) a *superannuation fund is a foreign superannuation fund at a time if the fund is not an *Australian superannuation fund at that time; and

(b) a superannuation fund is a foreign superannuation fund for an income year if the fund is not an Australian superannuation fund for the income year.

foreign tax period, in relation to an entity, in relation to a foreign tax imposed by a tax law of a foreign country, means the accounting period used by the entity for the purposes of determining the tax base under that law.

foreign trust for CGT purposes means a trust that is not a *resident trust for CGT purposes.

foreign UTPR tax means tax that: is payable under a foreign law; and satisfies the requirements of the UTPR (within the meaning of the GloBE Rules).

is payable under a foreign law; and

satisfies the requirements of the UTPR (within the meaning of the GloBE Rules).

foreign venture capital fund of funds has the meaning given by subsections 118-420(4) and (5).

forestry interest in a *forestry managed investment scheme has the meaning given by subsection 394-15(3).

forestry managed investment scheme has the meaning given by subsection 394-15(1).

forestry manager of a *forestry managed investment scheme has the meaning given by subsection 394-15(2).

forestry road has the meaning given by subsection section 43-72.

forex cost base has the meaning given by section 775-85.

forex entitlement base has the meaning given by section 775-90.

forex realisation event means any of the forex realisation events described in Division 775.

forex realisation gain: for each *forex realisation event a forex realisation gain is worked out in the way described in the event.

forex realisation loss: for each *forex realisation event a forex realisation loss is worked out in the way described in the event.

forgive a debt has the meaning given by sections 245-35, 245-36 and 245-37.

forgiveness income year means the income year in which the debt is forgiven.

form approved by Industry Innovation and Science Australia has the same meaning as in section 33-5 of the Venture Capital Act 2002.

former exempting entity has the meaning given by section 208-50.

fourth element expenditure has the meaning given by section 104-185.

frankable distribution has the meaning given by section 202-40.

frankable with a venture capital credit has the meaning given by section 210-50.

franked distribution: a *distribution is franked if an entity *franks it in accordance with section 202-5.

franked part of a *distribution has the meaning given by section 976-1.

franking account means an account that arises under section 205-10.

franking account balance has the meaning given by section 214-30.

franking assessment has the meaning given by subsection 214-60(1) and affected by section 214-100.

franking credit has the meaning given by section 205-15.

franking debit has the meaning given by section 205-30.

franking deficit has the meaning given by subsection 205-40(2).

franking deficit tax means tax imposed under the New Business Tax System (Franking Deficit Tax) Act 2002.

franking entity has the meaning given by section 202-15.

franking percentage has the meaning given by section 203-35.

franking period has the meaning given by sections 203-40 and 203-45.

franking return means a return required under Subdivision 214-A.

franking surplus has the meaning given by subsection 205-40(1).

franking tax has the meaning given by section 214-40.

franks with an exempting credit has the meaning given by section 208-60.

frank with a venture capital credit has the meaning given by section 210-30.

friendly society means:

Note: Subdivisions 245-C to 245-G (about forgiveness of commercial debts) apply to certain arrangements as if the arrangements were forgiveness of debts: see section 245-45.

Note 1: Section 205-15 sets out when a credit arises in that account.

Note 2: Section 205-30 sets out when a debit arises in that account.

Note: That Act imposes tax where it is payable under section 205-45 of this Act.

(a) a body that is a friendly society for the purposes of the Life Insurance Act 1995; or

a body that is registered or incorporated as a friendly society under a State law or a Territory law; or

(c) a body that is permitted, by a *State law or a *Territory law, to assume or use the expression friendly society; or

(d) a body that, immediately before the date that is the transfer date for the purposes of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999, was registered or incorporated as a friendly society under a *State law or a *Territory law.

friendly society dispensary means an approved pharmacist (within the meaning of Part VII of the National Health Act 1953) that is: a *friendly society; or a body carrying on business for the benefit of members of a *friendly society.

a *friendly society; or

a body carrying on business for the benefit of members of a *friendly society.

fringe benefit means:

(a) a fringe benefit as defined by subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986; and

(b) a benefit that would be a fringe benefit (as defined by subsection 136(1) of that Act) if paragraphs (d) and (e) of the definition of employer in that subsection of that Act were omitted.

fringe benefits taxable amount has the meaning given by section 5B of the Fringe Benefits Tax Assessment Act 1986.

fringe benefits tax law means a provision of an Act or regulations under which the extent of liability for tax imposed by the Fringe Benefits Tax Act 1986 is worked out.

FRT disallowed amount: see fixed ratio test disallowed amount.

FS assessment debt means an FS assessment debt under: (a) subsection 19AB(2) of the Social Security Act 1991; or (b) the Student Assistance Act 1973 as in force at a time on or after 1 July 1998.

(a) subsection 19AB(2) of the Social Security Act 1991; or

(b) the Student Assistance Act 1973 as in force at a time on or after 1 July 1998.

FTB amount for an income year means an amount of family tax benefit (within the meaning of the A New Tax System (Family Assistance) (Administration) Act 1999) to which an individual is entitled in respect of the income year.

fuel tax credit has the meaning given by section 110-5 of the Fuel Tax Act 2006.

fuel tax law has the meaning given by section 110-5 of the Fuel Tax Act 2006.

fuel tax return means a return under the Fuel Tax Act 2006.

fuel tax return period has the meaning given by section 61-20 of the Fuel Tax Act 2006.

full year amounts has the meaning given by section 165-60.

full year deductions has the meaning given by subsections 165-55(5) and (6).

funded aged care service has the same meaning as in the Aged Care Act 2024.

fund payment has the meaning given by sections 12-405 and 12A-110 in Schedule 1 to the Taxation Administration Act 1953.

fund-raising event has the meaning given by section 40-165 of the *GST Act, as modified by the omission of subparagraph 40-165(1)(b)(i) of that Act.

funeral policy means a *life insurance policy issued by a *friendly society for the sole purpose of providing benefits to pay for the funeral of the insured person.

Future Fund Board means the Future Fund Board of Guardians established by section 34 of the Future Fund Act 2006.

gainfully employed means employed or self-employed for gain or reward in any business, trade, profession, vocation, calling, occupation or employment.

gaining entity for an *indirect value shift has the meaning given by section 727-150.

GDP-adjusted notional tax has the meaning given by section 45-405 in Schedule 1 to the Taxation Administration Act 1953.

GDP amount for a *quarter has the meaning given by section 45-405 in Schedule 1 to the Taxation Administration Act 1953.

general class investor has the meaning given by subsections 820-46(2) and 820-583(1).

general deduction has the meaning given by section 8-1.

general insurance company means a body corporate that carries on *insurance business.

general insurance policy means a policy of insurance that is not a *life insurance policy or an *annuity instrument.

general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953.

general partner means a partner of a *limited partnership whose liability in relation to the partnership is not limited.

general small business pool has the meaning given by section 328-185.

general transfer balance cap has the meaning given by section 294-35.

genuine redundancy payment has the meaning given by section 83-175.

geothermal energy extraction has the meaning given by subsection 15-40(4).

geothermal energy resources means matter occurring naturally within the Earth and containing energy as heat.

geothermal exploration information has the meaning given by subsection 15-40(3).

global financial statements has the meaning given by section 960-570.

global GST amount has the meaning given by section 195-1 of the *GST Act.

global method:

of working out whether a company has an unrealised net loss at a particular time, has the meaning given by section 165-115E; and

of working out whether a company has an adjusted unrealised loss at a particular time, has the meaning given by section 165-115U.

global parent entity has the meaning given by section 960-560.

GloBE Entity means an Entity (within the meaning of the *Minimum Tax Act).

GloBE Excluded Entity means an Excluded Entity (within the meaning of the *Minimum Tax Act).

GloBE Implementation Framework:

means the GloBE Implementation Framework (within the meaning of the Minimum Tax Rules); or

if the expression GloBE Implementation Framework is not used in the Minimum Tax Rules—has the meaning given by the regulations.

GloBE Information Return has the meaning given by section 127-5 in Schedule 1 to the Taxation Administration Act 1953.

GloBE Investment Entity:

means an Investment Entity (within the meaning of the Minimum Tax Rules); or

if the expression Investment Entity is not used in the Minimum Tax Rules—has the meaning given by the regulations.

GloBE Joint Venture means a Joint Venture (within the meaning of the *Minimum Tax Act).

GloBE JV Subsidiary means a JV Subsidiary (within the meaning of the *Minimum Tax Act).

GloBE located: a *GloBE Entity or *GloBE Permanent Establishment is GloBE located in a jurisdiction for a *Fiscal Year if the GloBE Entity or GloBE Permanent Establishment is located in that jurisdiction for the Fiscal Year for the purposes of the *Minimum Tax Act.

GloBE Main Entity, in respect of a *GloBE Permanent Establishment, means the Main Entity (within the meaning of the *Minimum Tax Act) in respect of the GloBE Permanent Establishment.

GloBE partnership has the meaning given by subsection 128-20(6) in Schedule 1 to the Taxation Administration Act 1953.

GloBE Permanent Establishment means a Permanent Establishment (within the meaning of the *Minimum Tax Act).

GloBE Rules has the same meaning as in the *Minimum Tax Act.

GloBE Securitisation Entity means a Securitisation Entity (within the meaning of the *Minimum Tax Act).

GloBE Transition Year, of an *Applicable MNE Group:

means the Applicable MNE Group’s Transition Year (within the meaning of the Minimum Tax Rules) for Australia; or

if the expression Transition Year is not used in the Minimum Tax Rules—has the meaning given by the regulations.

GloBE Ultimate Parent Entity, of an *Applicable MNE Group, means the Ultimate Parent Entity (within the meaning of the *Minimum Tax Act, as affected by section 28 of that Act) of the Applicable MNE Group.

goes for at least 4 hours, in relation to a *seminar, has the meaning given by subsection 32-65(2).

government entity has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.

granny flat interest has the meaning given by subsection 137-10(1).

greater benefit from franking credits has a meaning affected by subsections 204-30(7) and (8).

greater benefits:

under an indirect value shift, has the meaning given by subsection 727-150(3); and

under a presumed indirect value shift, has the meaning given by subsection 727-855(1).

greenfields minerals expenditure has the meaning given by section 418-80.

greenfields minerals explorer has the meaning given by section 418-75.

GR group has the meaning given by section 820-53.

GR group member has the meaning given by section 820-53.

GR group net third party interest expense has the meaning given by section 820-54.

GR group parent has the meaning given by section 820-53.

grid matching requirements has the meaning given by section 421-25.

gross averaging amount has the meaning given by section 392-70.

gross forgiven amount has the meaning given by section 245-75.

gross vehicle mass of a vehicle means:

the road weight specified by the manufacturer of the vehicle as the maximum design weight capacity of the vehicle; or

in the absence of such a specification, the sum of:

the weight of the vehicle; and

the weight of the maximum load for which the vehicle was designed (including the weight of the driver and a full tank of fuel, if applicable).

group EBITDA has the meaning given by section 820-55.

Group Entity, of an *Applicable MNE Group, has the same meaning as in the *Minimum Tax Act.

group heading has the meaning given by section 950-100.

group ratio has the meaning given by section 820-53.

group ratio earnings limit has the meaning given by section 820-51.

GST has the meaning given by section 195-1 of the *GST Act.

GST Act means the A New Tax System (Goods and Services Tax) Act 1999.

GST-free has the meaning given by section 195-1 of the *GST Act.

GST group has the meaning given by section 195-1 of the *GST Act.

GST inclusive market value has the meaning given by section 195-1 of the *GST Act.

GST joint venture has the meaning given by section 51-5 of the *GST Act.

GST law has the meaning given by section 195-1 of the *GST Act.

GST return has the same meaning as in section 195-1 of the *GST Act.

GST turnover has the meaning given by section 195-1 of the *GST Act.

guaranteed residual value for an asset that is put to a tax preferred use has the meaning given by subsection 250-85(3).

guarantee period, for an annuity provided under a *structured settlement or a *structured order, has the meaning given by subsection 54-35(2).

Guide has the meaning given by section 950-150.

head company:

in relation to a consolidated group or consolidatable group—has the meaning given by section 703-15; and

of a MEC group—has the meaning given by section 719-75.

head entity of a demerger group has the meaning given by section 125-65.

Health Minister means the Minister administering the National Health Act 1953.

Health Secretary means the Secretary of the Department administered by the *Health Minister.

hedged item has the meaning given by subsections 230-335(10) and (11).

hedging financial arrangement has the meaning given by subsections 230-335(1) to (9) and sections 230-340 and 230-345.

hedging financial arrangement election has the meaning given by section 230-315.

held: see hold.

Heritage Secretary means the Secretary of the Department administered by the Minister administering the Australian Heritage Council Act 2003.

HIH company has the meaning given by section 322-5.

HIH Trust has the meaning given by section 322-5.

hire purchase agreement means:

a contract for the hire of goods where:

the hirer has the right, obligation or contingent obligation to buy the goods; and

Note: An example of a contingent obligation is a put option.

the charge that is or may be made for the hire, together with any other amount payable under the contract (including an amount to buy the goods or to exercise an option to do so), exceeds the price of the goods; and

iii

title in the goods does not pass to the hirer until the option referred to in subparagraph (a)(i) is exercised; or

an agreement for the purchase of goods by instalments where title in the goods does not pass until the final instalment is paid.

hold:

(a) hold a car for the purposes of Division 28 has the meaning given by section 28-90; and

(b) hold a *depreciating asset has the meaning given by section 40-40; and

holder, of a *registered production profile, means the holder of the profile under the Future Made in Australia (Guarantee of Origin) Act 2024.

horse opening value has the meaning given by subsection 70-65(1).

horse reduction amount has the meaning given by subsection 70-65(2).

horticultural plant has the meaning given by section 40-520.

horticulture has the meaning given by section 40-535.

hotel building has the meaning given by section 43-95.

housing and welfare means:

residential accommodation; or

health, education, recreation or similar facilities, or facilities for meals; or

works carried out directly in connection with such accommodation or facilities, including works for providing water, light, power, access or communications.

Housing Secretary means the Secretary of the Department administered by the Minister administering the National Rental Affordability Scheme Act 2008.

HPTO community benefit rules (short for “hydrogen production tax offset community benefit rules”) means the rules made under section 421-45.

hybrid financial instrument mismatch has the meaning given by section 832-200.

hybrid mismatch has the meaning given by sections 832-215, 832-230, 832-310, 832-400, 832-475, 832-545 and 832-620.

hybrid payer has the meaning given by section 832-320.

hybrid payer mismatch has the meaning given by section 832-305.

hydrogen production tax offset has the meaning giving by subsection 421-5(1).

hypothetical tax position has the meaning given by section 45-615 in Schedule 1 to the Taxation Administration Act 1953.

IGIS official (short for Inspector-General of Intelligence and Security official) means:

the Inspector-General of Intelligence and Security; or

(b) any other person covered by subsection 32(1) of the Inspector-General of Intelligence and Security Act 1986.

immediate annuity means an *annuity that is presently payable.

Immigration Department means the Department administered by the Minister administering the Migration Act 1958.

Immigration Secretary means the Secretary of the *Immigration Department.

import has the meaning given by section 195-1 of the *GST Act.

import declaration has the meaning given by the Customs Act 1901.

import declaration advice has the meaning given by the Customs Act 1901.

imported hybrid mismatch has the meaning given by section 832-615.

importing payment, in relation to an *offshore hybrid mismatch, has the meaning given by section 832-625.

improvement threshold has the meaning given by section 108-85.

imputation benefit has the meaning given by subsection 204-30(6).

imputation system means the rules in Part 3-6.

IMR entity has the meaning given by section 842-220.

IMR financial arrangement has the meaning given by section 842-225.

IMR widely held entity has the meaning given by sections 842-230 and 842-240.

in a position to affect rights has the meaning given by section 975-150.

incapacitated entity has the meaning given by section 195-1 of the *GST Act.

incidental costs has the meaning given by section 110-35.

incidental forestry scheme receipts has the meaning given by subsection 394-30(4).

incidental shipping activities has the meaning given by section 51-115.

income bond means a *life insurance policy issued by a *friendly society under which bonuses are regularly distributed.

income company has the meaning given by section 170-10.

income for surcharge purposes, for a person and an income year, means the sum of the following:

(a) the person’s taxable income for the income year (disregarding the person’s *assessable FHSS released amount for the income year and subsection 271-105(1) in Schedule 2F to the Income Tax Assessment Act 1936);

the person’s reportable fringe benefits total (if any) for the income year;

the person’s *reportable superannuation contributions for the income year;

the person’s *total net investment loss for the income year;

less the amount mentioned in subsection 301-20(3) for the person for the income year if the person is entitled to a tax offset under subsection 301-20(2) for the income year.

income tax means income tax imposed by any of these: (a) the Income Tax Act 1986; (b) the Income Tax (Diverted Income) Act 1981; (c) the Income Tax (Former Complying Superannuation Funds) Act 1994; (d) the Income Tax (Former Non-resident Superannuation Funds) Act 1994; (e) the Income Tax (Fund Contributions) Act 1989.

(a) the Income Tax Act 1986;

(b) the Income Tax (Diverted Income) Act 1981;

(d) the Income Tax (Former Non-resident Superannuation Funds) Act 1994;

(e) the Income Tax (Fund Contributions) Act 1989.

income tax law means a provision of an Act or regulations under which is worked out the extent of liability for: *tax; or Medicare levy; or franking tax; or withholding tax; or mining withholding tax; or tax payable in accordance with subsection 276-340(2), 276-410(2), 276-425(2) or 276-820(6) (AMIT offset taxation). income tax liability, of an entity for an income year, is the amount assessed as being the amount of income tax that the entity owes (as mentioned in step 4 of the method statement in subsection 4-10(3)) for the financial year applicable to the entity under subsection 4-10(2).

*tax; or

Medicare levy; or

franking tax; or

withholding tax; or

mining withholding tax; or

tax payable in accordance with subsection 276-340(2), 276-410(2), 276-425(2) or 276-820(6) (AMIT offset taxation).

income tax liability, of an entity for an income year, is the amount assessed as being the amount of income tax that the entity owes (as mentioned in step 4 of the method statement in subsection 4-10(3)) for the financial year applicable to the entity under subsection 4-10(2).

income tax return means a return under section 161, 162 or 163 of the Income Tax Assessment Act 1936.

income year: the basic meaning is given by subsections 4-10(2) and 9-5(2). Some provisions refer to a particular income year. (They may describe it in different ways: for example, as the income year ending on 30 June 1998, or the 1997-98 income year.) For an entity that adopts an accounting period in place of the particular income year, the reference includes:

the adopted accounting period; or

(b) if the adopted accounting period ends under Income Tax Assessment Act 1936:section 18A of the

in relation to the commencing of the income year—the adopted accounting period (as ending under that section); or

in relation to the ending of the income year—the accounting period ending under that section on the day on which the adopted accounting period would (but for that section) have ended.

Note 1: The Commissioner can allow you to adopt an accounting period ending on a day other than 30 June. See Income Tax Assessment Act 1936.section 18 of the

Note 2: An accounting period ends, and a new accounting period starts, when a partnership becomes, or ceases to be, a VCLP, an ESVCLP, an AFOF or a VCMP. See Income Tax Assessment Act 1936.section 18A of the

in connection with: an economic benefit is *provided in connection with a *scheme if at least one of the tests in section 727-160 is satisfied.

increase time for a *direct value shift has the meaning given by section 725-155.

increasing adjustment has the meaning given by section 195-1 of the *GST Act.

independent Australian fund manager has the meaning given by section 842-245.

independent candidate has the meaning given by section 30-244.

independent member has the meaning given by section 30-245.

indexation factor:

(a) for an amount mentioned in a provision listed at items 8 to 12 in indexation factor has the meaning given by section 960-285; orsection 960-265—

(aa) for the amount mentioned in the provision listed at item 14 in indexation factor has the meaning given by section 960-290; orsection 960-265—

(b) for an amount mentioned in a provision listed at another item in indexation factor has the meaning given by section 960-275.section 960-265—

index number:

(a) for an amount mentioned in a provision listed at items 8 to 12 in index number has the meaning given by section 960-285; orsection 960-265—

(b) for any other amount (other than the amount mentioned in the provision listed at item 14 in index number has the meaning given by section 960-280.section 960-265)—

Indigenous holding entity has the meaning given by subsection 59-50(6).

Indigenous land means any estate or interest in land that, under an *Australian law relating to *Indigenous persons, is held for the use or benefit of Indigenous persons.

Indigenous person means an individual who is: a member of the Aboriginal race of Australia; or a descendant of an Indigenous inhabitant of the Torres Strait Islands.

a member of the Aboriginal race of Australia; or

a descendant of an Indigenous inhabitant of the Torres Strait Islands.

indirect Australian real property interest has the meaning given by section 855-25.

indirect equity interests: an entity has indirect equity interests in a company if it has *shares or other interests in entities interposed between the entity and the company.

indirect equity or loan interest has the meaning given by section 727-525.

indirectly: entities have the right to receive *dividends or capital of a company indirectly for their own benefit if they would receive the dividends or capital for their own benefit if:

the company were to pay or distribute the dividends or capital; and

the dividends or capital were then successively paid or distributed by each entity interposed between the company and those entities.

An *ultimate owner indirectly has a beneficial interest in a *CGT asset of an entity, or in *ordinary income that may be *derived from a *CGT asset of an entity, as described in section 149-15.

indirect participation interest has the meaning given by section 960-185.

indirect primary equity interest has the meaning given by section 727-220.

indirect roll-over replacement has the meaning given by section 723-110.

indirect small business participation percentage has the meaning given by section 152-75.

indirect SRWUIP payment has the meaning given by subsection 59-67(4).

indirect tax means any of the following: GST; wine tax; luxury car tax.

GST;

wine tax;

luxury car tax.

indirect tax document means a document that: was obtained by you in the course of: your appointment or employment by the Commonwealth; or the performance of services by you for the Commonwealth; or the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and was made or given under, or for the purposes of, an indirect tax law.

was obtained by you in the course of:

your appointment or employment by the Commonwealth; or

the performance of services by you for the Commonwealth; or

iii

the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and

was made or given under, or for the purposes of, an indirect tax law.

Example: A GST return is a document made for the purposes of an indirect tax law.

indirect tax information means information that: was obtained by you in the course of: your appointment or employment by the Commonwealth; or the performance of services by you for the Commonwealth; or the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and was disclosed or obtained under an indirect tax law; and relates to the affairs of an entity other than you.

was obtained by you in the course of:

your appointment or employment by the Commonwealth; or

the performance of services by you for the Commonwealth; or

iii

the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and

was disclosed or obtained under an indirect tax law; and

relates to the affairs of an entity other than you.

indirect tax law means any of the following: the GST law; the wine tax law; the luxury car tax law; the fuel tax law.

the GST law;

the wine tax law;

the luxury car tax law;

the fuel tax law.

indirect tax or excise ruling means a *public ruling or a *private ruling, to the extent that the ruling relates to: an indirect tax law (other than the fuel tax law); or an *excise law.

an indirect tax law (other than the fuel tax law); or

an *excise law.

indirect value shift has the meaning given by Subdivision 727-B.

indirect voting percentage in a company has the meaning given by section 768-555.

individual means a natural person.

individual asset method:

of working out whether a company has an unrealised net loss at a particular time, has the meaning given by section 165-115E; and

of working out whether a company has an adjusted unrealised loss at a particular time, has the meaning given by section 165-115U.

individual superannuation guarantee shortfall has the meaning given by section 19 of the Superannuation Guarantee (Administration) Act 1992.

industrial activities has the meaning given by section 43-150.

industrial instrument means:

an Australian law; or

an award, order, determination or industrial agreement in force under an Australian law.

Industry Department means the Department administered by the Minister administering the Industry Research and Development Act 1986.

Industry Innovation and Science Australia means the board established by section 6 of the Industry Research and Development Act 1986.

Industry Secretary means the Secretary of the *Industry Department.

information exchange country has the meaning given by section 12-385 in Schedule 1 to the Taxation Administration Act 1953.

Infrastructure CEO means the Chief Executive Officer of Infrastructure Australia appointed under section 29 of the Infrastructure Australia Act 2008.

infrastructure project capital expenditure has the meaning given by subsection 415-75(4).

infrastructure project designation rules has the meaning given by section 415-100.

in-house dining facility has the meaning given by section 32-55.

in-house software is computer software, or a *right to use computer software, that you acquire, develop or have another entity develop:

that is mainly for you to use in performing the functions for which the software was developed; and

for which you cannot deduct amounts under a provision of this Act outside Divisions 40 and 328.

initial head company instalment rate, for a *head company of a *consolidated group, or a *provisional head company of a *MEC group, is an *instalment rate worked out on the basis of:

for a group that comes into existence in an income year under base assessment of a company as the head company of that group for which the *base year is that income year; andsection 703-50 or 719-50—the first

(b) for a group (the later group) for which either of the following conditions is satisfied:

(i) the later group is *created from a group (the first group) that comes into existence under section 703-50 or 719-50;

starting from the first group, consolidated groups or MEC groups are successively created, ending in the creation of the later group;

the first base assessment of a company as the head company of the first group, the later group or any other group covered by subparagraph (ii), for which the base year is the income year in which the first group comes into existence.

initial participant in a *forestry managed investment scheme has the meaning given by subsection 394-15(5).

initial reconciliation period, for a *registered PGO certificate, has the meaning given by section 421-35.

injected amount has the meaning given by sections 175-10, 175-20 and 175-85.

injured person:

Note: For example, subparagraph (b)(ii) covers a consolidated group that is created from a MEC group, which was in turn created from a consolidated group that came into existence under section 703-50.

in relation to a structured settlement, has the meaning given by subparagraph 54-10(1)(a)(i); and

in relation to a structured order, has the meaning given by subparagraph 54-10(1A)(a)(i).

input tax credit has the meaning given by section 195-1 of the *GST Act.

input taxed has the meaning given by section 195-1 of the *GST Act.

installed ready for use means installed ready for use and held in reserve. However, a *mining, quarrying or prospecting right is not installed ready for use.

instalment group has the meaning given by section 45-145 in Schedule 1 to the Taxation Administration Act 1953.

instalment income has the meaning given by sections 45-120, 45-260, 45-280, 45-285, 45-286 and 45-465 in Schedule 1 to the Taxation Administration Act 1953.

instalment month has the meaning given by section 45-65 in Schedule 1 to the Taxation Administration Act 1953.

instalment of petroleum resource rent tax is an instalment of tax payable under Division 2 of Part VIII of the Petroleum Resource Rent Tax Assessment Act 1987.

instalment quarter has the meaning given by section 45-60 in Schedule 1 to the Taxation Administration Act 1953.

instalment trust has the meaning given by section 235-825.

instalment trust asset has the meaning given by section 235-825.

insurance business has the same meaning as in the Insurance Act 1973.

intellectual property: an item of intellectual property consists of the rights (including equitable rights) that an entity has under a *Commonwealth law as:

the patentee, or a licensee, of a patent; or

the owner, or a licensee, of a registered design; or

the owner, or a licensee, of a copyright;

or of equivalent rights under a foreign law.

interest in membership interests has the same meaning as in section 177EA of the Income Tax Assessment Act 1936.

interest realignment adjustment has the meaning given by subsection 40-364(7).

interest realignment arrangement has the meaning given by subsection 40-363(5).

interest that will or may convert into another interest has the meaning given by section 974-165.

intermediate controller has the meaning given by subsection 727-530(2).

international tax agreement means an agreement (within the meaning of the International Tax Agreements Act 1953) to which that Act gives the force of law.

international tax sharing treaty:

means an agreement between Australia and another country under which Australia and the other country share tax revenues from activities undertaken in an area identified by or under the agreement; and

(b) does not include an agreement within the meaning of the International Tax Agreements Act 1953.

invalidity segment, of an *employment termination payment, has the meaning given by section 82-150.

investment body for a *Part VA investment has the meaning given by section 202D of the Income Tax Assessment Act 1936.

investment commitment time has the meaning given by section 41-25.

investment registration requirement:

(a) in relation to a *VCLP—has the meaning given by subsection 9-1(2) of the Venture Capital Act 2002; and

(ab) in relation to an *ESVCLP—has the meaning given by subsection 9-3(2) of the Venture Capital Act 2002; and

(b) in relation to an *AFOF—has the meaning given by subsection 9-5(2) of the Venture Capital Act 2002.

investor for a *Part VA investment has the meaning given by section 202D of the Income Tax Assessment Act 1936.

invoice means a document notifying an obligation to make a payment.

involuntary roll-over superannuation benefit has the meaning given by section 306-12.

inward investing entity (ADI) has the meaning given by sections 820-395 and 820-609.

inward investing financial entity (non-ADI) has the meaning given by section 820-185 and 820-583(1).

inward investment vehicle (financial) has the meaning given by sections 820-185, 820-583, 820-609 and 820-610.

inward investor (financial) has the meaning given by section 820-185.

irrigation water provider has the meaning given by section 40-515.

IRU is an indefeasible *right to use a telecommunications cable system.

issued, in relation to a *debt interest, has the meaning given by paragraph 974-55(1)(d).

issue pool, for exploration investment made in an entity in an income year, has the meaning given by section 418-115.

IVS period has the meaning given by section 727-150.

IVS time has the meaning given by section 727-150.

joint venture operator for a *GST joint venture has the meaning given by section 195-1 of the *GST Act.

JPDA (short for Joint Petroleum Development Area) has the same meaning as it has in the Petroleum (Timor Sea Treaty) Act 2003.

KiwiSaver scheme has the meaning given by the KiwiSaver Act 2006 of New Zealand.

KiwiSaver scheme provider means a provider (within the meaning of the KiwiSaver Act 2006 of New Zealand).

Kyoto unit has the same meaning as in the Australian National Registry of Emissions Units Act 2011.

labour hire notional withheld amount has the meaning given by section 16-125 in Schedule 1 to the Taxation Administration Act 1953.

labour mobility program withholding tax means income tax payable under Subdivision 840-S.

Laminaria and Corallina decommissioning levy means levy imposed by the Offshore Petroleum (Laminaria and Corallina Decommissioning Cost Recovery Levy) Act 2022.

landcare operation has the meaning given by section 40-635.

large superannuation balance threshold has the meaning given by section 296-30.

large withholder has the meaning given by section 16-95 in Schedule 1 to the Taxation Administration Act 1953.

last retirement day means:

Note: Section 820-430 allows an inward investor (financial) to be treated as an inward investing entity (ADI) in certain cases.

Note: Section 820-430 allows an inward investment vehicle (financial) to be treated as an outward investing entity (ADI) in certain cases.

Note: Section 820-430 allows an inward investor (financial) to be treated as an inward investing entity (ADI) in certain cases.

Note: The tax is imposed by the Income Tax (Labour Mobility Program Withholding Tax) Act 2012 and the rate of the tax is set out in that Act.

if an individual’s employment or office would have terminated when he or she reached a particular age or completed a particular period of service—the day he or she would reach the age or complete the period of service (as the case may be); or

in any other case—the day on which he or she would turn 65.

laundry expense has the meaning given by section 900-40.

law enforcement agency has the meaning given by section 355-70 in Schedule 1 to the Taxation Administration Act 1953.

legal personal representative means:

an executor or administrator of an estate of an individual who has died; or

a trustee of an estate of an individual who is under a legal disability; or

a person who holds a general power of attorney that was granted by another person.

legal practitioner means a person who is enrolled as a barrister, a solicitor or a barrister and solicitor of: a federal court; or a court of a State or Territory.

a federal court; or

a court of a State or Territory.

leisure facility has the meaning given by subsection 26-50(2).

lesser benefits:

under an indirect value shift, has the meaning given by paragraph 727-150(3)(a); and

under a presumed indirect value shift, has the meaning given by paragraph 727-855(1)(c).

liability, of a *sub-fund of a *CCIV, means any of the liabilities of the sub-fund, ascertained in accordance with Subdivision C of Division 3 of Part 8B.5 of the Corporations Act 2001.

liability for incurred claims has the same meaning as in the *applicable insurance contracts accounting standard.

liability for remaining coverage has the same meaning as in the *applicable insurance contracts accounting standard.

liable entity has the meaning given by section 832-325.

LIC capital gain has the meaning given by section 115-285.

life benefit termination payment has the meaning given by subsection 82-130(2).

life events test has the meaning given by subsection 118-110(5).

life insurance business means:

Note: For how to work out the adjusted liability for incurred claims, see section 321-20.

Note: For how to work out the adjusted liability for remaining coverage, see section 321-60.

a business to the extent that it consists of issuing *life insurance policies; and

any business that relates to a business to which paragraph (a) applies.

life insurance company means a company registered under section 21 of the Life Insurance Act 1995.

life insurance policy has the meaning given to the expression life policy in the Life Insurance Act 1995 but includes:

a contract made in the course of carrying on business that is *life insurance business because of a declaration in force under section 12A or 12B of that Act; and

a sinking fund policy within the meaning of that Act.

life insurance premium includes consideration received or receivable in respect of the grant of, or the undertaking of liabilities in respect of, an *annuity or a *personal injury lump sum.

like customable goods has the same meaning as in the Customs Act 1901.

limited partner means a partner of a *limited partnership whose liability in relation to the partnership is limited.

limited partnership means:

Note: Certain other amounts are treated as life insurance premiums when the life insurance business of a life insurance company is transferred to another life insurance company: see section 320-320.

an association of persons (other than a company) carrying on business as partners or in receipt of ordinary income or statutory income jointly, where the liability of at least one of those persons is limited; or

an association of persons (other than one referred to in paragraph (a)) with legal personality separate from those persons that was formed solely for the purpose of becoming a VCLP, an ESVCLP, an AFOF or a VCMP and to carry on activities that are carried on by a body of that kind.

limited recourse debt has the meaning given by section 243-20.

linked assets and liabilities has the meaning given by subsection 705-59(2).

linked group has the meaning given by section 170-260.

listed country has the meaning given by section 320 of the Income Tax Assessment Act 1936.

listed investment company has the meaning given by section 115-290.

listed public company means a company *shares in which (except shares that carry a right to a fixed rate of *dividend) are listed for quotation in the official list of an *approved stock exchange. However, a company is not a listed public company if: a person (who is not a company) controls, or is able to control, or up to 20 persons (none of them companies) between them control, or are able to control, 75% or more of the voting power in the company (whether directly, or indirectly through one or more interposed entities); or a person (who is not a company) has, or up to 20 persons (none of them companies) have between them, the right to receive for their own benefit (whether directly, or *indirectly through one or more interposed entities) 75% or more of any *dividends that the company may pay; or a person (who is not a company) has, or up to 20 persons (none of them companies) have between them, the right to receive for their own benefit (whether directly, or *indirectly through one or more interposed entities) 75% or more of any distribution of capital of the company.

a person (who is not a company) controls, or is able to control, or up to 20 persons (none of them companies) between them control, or are able to control, 75% or more of the voting power in the company (whether directly, or indirectly through one or more interposed entities); or

a person (who is not a company) has, or up to 20 persons (none of them companies) have between them, the right to receive for their own benefit (whether directly, or *indirectly through one or more interposed entities) 75% or more of any *dividends that the company may pay; or

listed widely held trust has the meaning given by section 272-115 in Schedule 2F to the Income Tax Assessment Act 1936.

live stock does not include animals used as beasts of burden or working beasts in a *business other than a *primary production business.

local governing body means a local governing body established by or under a *State law or *Territory law.

lodge electronically: a document is lodged electronically if it is transmitted to the Commissioner in an electronic format approved by the Commissioner.

long service leave employment period has the meaning given by subsection 83-90(4).

long term bond rate, for a period, means:

the average, expressed as a decimal fraction to 4 decimal places (rounding up if the fifth decimal place is 5 or more), of the daily assessed Australian Government bond capital market yields in respect of 10-year non-rebate Treasury bonds published by the Reserve Bank in relation to the period; or

if no such yields in respect of bonds of that kind were published by the Reserve Bank in relation to the period, the decimal fraction determined by the Minister by legislative instrument for the purposes of this definition in relation to the period.

look-through earnout right has the meaning given by subsection 118-565(1) or (4).

losing entity for an *indirect value shift has the meaning given by section 727-150.

loss carry back choice has the meaning given by section 160-15.

loss carry back tax offset has the meaning given by section 160-5.

loss carry back tax offset component has the meaning given by subsection 160-10(2).

loss company:

at a particular time, has the meaning given by section 165-115R or 165-115S; and

in relation to a transfer of a *tax loss or a net capital loss has the meaning given by section 170-10 or 170-110.

loss denial balance of a *loss denial pool of an entity has the meaning given by sections 715-60, 715-70, 715-110, 715-135, 715-355 and 715-360.

loss denial pool of an entity has the meaning given by sections 715-60, 715-70, 715-110, 715-135, 715-355 and 715-360.

loss exposure amount has the meaning given by section 830-60.

loss-focussed basis has the meaning given by section 727-780.

loss year has the meaning given by sections 36-10, 165-70 and 175-35.

low-cost asset has the meaning given by section 40-425.

low rate cap amount has the meaning given by section 307-345.

low tax component has the meaning given by section 295-545.

low tax contributions has the meaning given by sections 293-25 and 293-105.

low-value asset has the meaning given by section 40-425.

luxury car: a *car is a luxury car at a time if section 40-230 would reduce its *cost as a *depreciating asset if an entity acquired it at that time for its *market value.

luxury car lease payment, in relation to a *car to which Division 242 (about luxury car leases) applies, means an amount that the lessee under the lease is required to pay for the rental or hire of the car, but does not include:

Note: The meaning of loss year in sections 36-10, 165-70 and 175-35 is modified by section 36-55 for a corporate tax entity that has an amount of excess franking offsets.

Note 1: Division 242 treats a lease of a luxury car as a notional sale of the car by the lessor to the lessee financed by a notional loan by the lessor to the lessee.

Note 2: Section 242-10 of the Income Tax (Transitional Provisions) Act 1997 extends this definition to cover reductions of cost under former provisions corresponding to section 40-230.

an amount in the nature of a penalty payable for failure to make a payment for rental or hire on time; or

a termination amount.

luxury car lease payment period means a period for which a *luxury car lease payment under the lease is allocated or expressed to be payable.

luxury car tax has the meaning given by section 27-1 of the *Luxury Car Tax Act.

Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999.

luxury car tax law has the meaning given by section 27-1 of the *Luxury Car Tax Act.

majority control has the meaning given by section 45-145 in Schedule 1 to the Taxation Administration Act 1953.

majority underlying interests in a *CGT asset has the meaning given by section 149-15.

make, in relation to a *film, has the meaning given by section 376-125.

managed investment scheme means an entity, with more than 20 members, that is: (a) a managed investment scheme for the purposes of the Corporations Act 2001; or an entity with a similar status to a managed investment scheme under a foreign law relating to corporate regulation.

Note: If a luxury car lease payment period for a lease of a luxury car would otherwise be longer than 6 months, subsection 242-35(3) divides the original period into periods of no longer than 6 months.

(a) a managed investment scheme for the purposes of the Corporations Act 2001; or

an entity with a similar status to a managed investment scheme under a foreign law relating to corporate regulation.

managed investment trust has the meaning given by section 275-10.

managed investment trust withholding tax means income tax payable under: Subdivision 840-M of this Act; or (b) Subdivision 840-M of the Income Tax (Transitional Provisions) Act 1997.

Subdivision 840-M of this Act; or

(b) Subdivision 840-M of the Income Tax (Transitional Provisions) Act 1997.

margin scheme has the same meaning as in the *GST Act.

market integrity rules means rules made under section 798G of the Corporations Act 2001.

market value has a meaning affected by Subdivision 960-S.

market value method of working out the *value of a *registered emissions unit has the meaning given by section 420-54.

maximum allowable debt:

for an *outward investing financial entity (non-ADI)—has the meaning given by section 820-90 (or that section as applied by section 820-120); and

for an *inward investing financial entity (non-ADI) covered by paragraph 820-185(1A)(a) (or 820-225(1)(a))—has the meaning given by section 820-190 (or that section as applied by section 820-225).

maximum available release amount, for a *superannuation interest, has the meaning given by section 131-45 in Schedule 1 to the Taxation Administration Act 1953.

maximum exempt area has the meaning given by section 118-255.

maximum exploration credit amount for an income year has the meaning given by subsection 418-85(2).

maximum franking credit for a distribution has the meaning given by subsection 202-60(2).

MBL benefit has the meaning given by section 117-15 in Schedule 1 to the Taxation Administration Act 1953.

MBL reporting day, for a *quarter, has the meaning given by subsection 115-5(3) in Schedule 1 to the Taxation Administration Act 1953.

MDO has the meaning given by section 5 of the Medical Indemnity Act 2002.

meal allowance has the meaning given by section 900-30.

meal allowance expense has the meaning given by section 900-30.

MEC group has the meaning given by section 719-5.

Medicare levy has the meaning given by the Income Tax Assessment Act 1936.

Medicare levy (fringe benefits) surcharge means Medicare levy surcharge imposed by the A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999.

Medicare levy surcharge means:

Note 1: Part 3-90 contains rules relating to the tax treatment of consolidated groups. Division 719 (of that Part) applies those rules to MEC groups with modifications (see section 719-2).

Note 2: Provisions in the Income Tax Assessment Act 1936 and in the Income Tax Assessment Act 1997 (other than in Part 3-90) referring only to consolidated groups do not apply to MEC groups.

(a) an amount (other than a nil amount) of *Medicare levy that is payable by you only because of Medicare Levy Act 1986; orsection 8B, 8C, 8D, 8E, 8F or 8G of the

Medicare levy (fringe benefits) surcharge.

medium withholder has the meaning given by section 16-100 in Schedule 1 to the Taxation Administration Act 1953.

member:

in relation to a GST group—has the meaning given by section 195-1 of the GST Act; and

in relation to a consolidated group or consolidatable group—has the meaning given by section 703-15; and

in relation to a MEC group—has the meaning given by section 719-25; and

in relation to a potential MEC group—has the meaning given by section 719-10; and

in relation to a country by country reporting group—has the meaning given by section 815-380; and

in relation to a notional listed company group—has the meaning given by section 960-575; and

in relation to a sovereign entity group—has the meaning given by section 880-20; and

in relation to an entity—has the meaning given by section 960-130; and

in relation to a copyright collecting society, means:

any entity that has been admitted as a member under the society’s *constitution; or

any entity that has authorised the society to license the use of his or her copyright material; and

in relation to an *NRAS consortium—means:

an entity (other than in the capacity as a partner of a partnership) that is a party to the contractual arrangement, or to one of the contractual arrangements, that established the NRAS consortium (whether or not the entity was a party to the arrangement when the NRAS consortium was established); or

a partnership, if all of the partners of the partnership are parties to the contractual arrangement, or to one of the contractual arrangements, that established the NRAS consortium (whether or not the partners were parties to the arrangement when the NRAS consortium was established); and

(f) in relation to a *sub-fund of a *CCIV—means a person who is, under subsection 1222Q(3) of the Corporations Act 2001, a member of the sub-fund; and

in relation to an obligor group—has the meaning given by section 820-49.

member component has the meaning given by section 276-210.

member of the Forces has the meaning given by section 52-105.

member of the tax preferred end user group has the meaning given by paragraph 250-60(4)(a).

member of the tax preferred sector has the meaning given by paragraph 250-60(4)(b).

membership interest in an entity has the meaning given by section 960-135.

member spouse means a member spouse within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.

metering point on land has the meaning given by section 40-655.

minerals has a meaning affected by subsection 40-730(5).

minerals treatment has the meaning given by section 40-875.

minimum capital amount:

for an *outward investing entity (ADI)—has the meaning given by section 820-305 (or that section as applied by section 820-330); and

for an *inward investing entity (ADI)—has the meaning given by section 820-400 (or that section as applied by section 820-420).

minimum holding period, for an *ESS interest, has the meaning given by subsection 83A-45(5).

Minimum Tax Act means the Taxation (Multinational—Global and Domestic Minimum Tax) Act 2024.

Minimum Tax law means:

the Minimum Tax Act; and

any Act that imposes *Australian GloBE tax; and

any other Act, so far as it relates to an Act covered by paragraphs (a) to (c) (or to so much of that Act as is covered); and

regulations or any legislative instrument under an Act, so far as they relate to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered).

Minimum Tax Rules means the Rules (within the meaning of the *Minimum Tax Act).

minimum training expenditure amount has the meaning given by subsection 376-27(6).

mining and quarrying operations has the meaning given by section 40-730.

mining building site has the meaning given by section 40-740.

mining capital expenditure has the meaning given by section 40-860.

mining entitlement has the meaning given by subsection 124-710(2).

mining payment has the meaning given by section 128U of the Income Tax Assessment Act 1936.

mining, quarrying or prospecting information has the meaning given by subsection 40-730(8).

mining, quarrying or prospecting right is:

an authority, licence, permit or right under an Australian law to mine, quarry or prospect for *minerals, petroleum or quarry materials; or

a lease of land that allows the lessee to mine, quarry or prospect for minerals, petroleum or quarry materials on the land; or

an interest in such an authority, licence, permit, right or lease; or

any rights that:

(i) are in respect of buildings or other improvements (including anything covered by the definition of housing and welfare) that are on the land concerned or are used in connection with operations on it; and

are acquired with such an authority, licence, permit, right, lease or interest.

However, a right in respect of anything covered by the definition of housing and welfare in relation to a quarrying site is not a mining, quarrying or prospecting right.

mining site rehabilitation has the meaning given by section 40-735.

mining withholding tax means income tax payable under section 128V of the Income Tax Assessment Act 1936.

MIT agricultural income has the meaning given by sections 12-448 and 12-449 in Schedule 1 to the Taxation Administration Act 1953.

MIT cross staple arrangement income has the meaning given by sections 12-437 and 12-440 in Schedule 1 to the Taxation Administration Act 1953.

MIT participation interest has the meaning given by section 275-40.

MIT residential housing income has the meaning given by sections 12-450 and 12-451 in Schedule 1 to the Taxation Administration Act 1953.

MIT trading trust income has the meaning given by sections 12-446 and 12-447 in Schedule 1 to the Taxation Administration Act 1953.

MLS lump sums has the meaning given by section 61-590.

modified market value of an entity has the meaning given by section 707-325.

money, in relation to the *consideration for a *taxable supply, has the same meaning as in the *GST Act.

money equivalent means:

a right to receive money or something that is a *money equivalent under this definition; or

a financial arrangement (within the meaning of section 230-45).

moneylending debt means a debt resulting from a loan of money in the ordinary course of a *business of lending money carried on by the creditor.

monthly payer has the meaning given by section 45-136 in Schedule 1 to the Taxation Administration Act 1953.

more than 50% of the company’s capital distributions has the meaning given by section 165-160.

more than 50% of the company’s dividends has the meaning given by section 165-155.

more than 50% of the voting power has the meaning given by section 165-150.

more than a 50% stake:

(a) more than a 50% stake in a company has the meaning given by section 165-37; and

(b) more than a 50% stake in the income or capital of a trust has the meaning given by section 269-50 in Schedule 2F to the Income Tax Assessment Act 1936.

motor vehicle means any motor-powered road vehicle (including a 4 wheel drive vehicle).

MPR test day has the meaning given by subsection 45-138(4) in Schedule 1 to the Taxation Administration Act 1953.

multi-rate trustee has the meaning given by section 45-455 in Schedule 1 to the Taxation Administration Act 1953.

mutual affiliate company has the meaning given by section 121AC of the Income Tax Assessment Act 1936.

mutual insurance company has the meaning given by section 121AB of the Income Tax Assessment Act 1936.

MySuper product has the same meaning as in the Superannuation Industry (Supervision) Act 1993.

National Rental Affordability Scheme has the same meaning as in the National Rental Affordability Scheme Act 2008.

native title has the same meaning as in the Native Title Act 1993.

native title benefit has the meaning given by subsection 59-50(5).

natural resource means *minerals or any other non-living resource of the land, sea-bed or sea.

NDIS amount has the meaning given by the National Disability Insurance Scheme Act 2013.

net amount has the same meaning as in section 195-1 of the *GST Act.

net assessable film income for an income year is your *assessable film income for that year reduced by your *film deductions for that year.

net asset amount has the meaning given by section 104-95.

net capital gain has the meaning given by sections 102-5 and 165-111.

net capital loss has the meaning given by sections 102-10 and 165-114 and affected by section 701-30.

net current termination value of a *life insurance policy means so much of the *current termination value of the policy as relates to the part of the policy that is not reinsured under a *contract of reinsurance.

net debt deductions has the meaning given by section 820-50.

net exempt film income for an income year is your *exempt film income for that year reduced by:

Note: For income years before 1998-99, net capital gain has the meaning given by section 102-20 of the Income Tax (Transitional Provisions) Act 1997.

any taxes payable in respect of that income in a country or place outside Australia; and

any expenses (not of a capital nature) so far as you incurred them during that year in deriving that income.

net exempt income has the meaning given by section 36-20.

net forgiven amount, of a debt, has the meaning given by sections 245-85 and 245-90.

net fuel amount has the meaning given by section 60-5 of the Fuel Tax Act 2006.

net GST: Your net GST for a *supply, is:

the GST payable by you on the supply; plus

the sum of any *increasing adjustments that you have relating to the supply; minus

the sum of any *decreasing adjustments that you have relating to the supply.

net income:

(a) of a partnership—has the same meaning as in Income Tax Assessment Act 1936; andDivision 5 of Part III of the

of a trust (other than a public trading trust or an *AMIT)—has the same meaning as in Division 6 of Part III of that Act; and

of a public trading trust—has the same meaning as in Division 6C of Part III of that Act; and

of an AMIT—means the AMIT’s total assessable income, reduced by all deductions of the AMIT.

net input tax credit: Your net input tax credit for an *acquisition or *importation is:

the amount of any input tax credit to which you are entitled for the acquisition or *importation; minus

the sum of any *increasing adjustments that you have relating to the acquisition or *importation; plus

the sum of any *decreasing adjustments that you have relating to the acquisition or *importation.

net investment component of ordinary life insurance policies has the meaning given by subsection 713-515(4).

net overstated amount has the meaning given by subsection 104-525(3).

net premium for a *life insurance policy means the amount of the *life insurance premium for the policy less the part (if any) of that premium that is reinsured under a *contract of reinsurance.

net risk component of a *life insurance policy means so much of the policy’s risk component as: is not reinsured under a *contract of reinsurance; or (b) is reinsured under a contract of reinsurance to which subsection 148(1) of the Income Tax Assessment Act 1936 applies. net small business income, of a *small business entity, has the meaning given by section 328-365.

is not reinsured under a *contract of reinsurance; or

(b) is reinsured under a contract of reinsurance to which subsection 148(1) of the Income Tax Assessment Act 1936 applies.

net small business income, of a *small business entity, has the meaning given by section 328-365.

net understated amount has the meaning given by subsection 104-525(3).

net value of an entity means the amount by which the sum of the *market values of the assets of the entity exceeds the sum of its liabilities.

net value of the CGT assets of an entity has the meaning given by section 152-20.

neutralising amount:

for a hybrid payer mismatch—has the meaning given by section 832-330; and

for a deducting hybrid mismatch—has the meaning given by section 832-560.

new investment threshold has the meaning given by section 41-35.

new residential premises has the same meaning as in the *GST Act.

New Zealand-sourced amount has the meaning given by the regulations mentioned in section 312-5 (about trans-Tasman portability of retirement savings).

non-ADI financial institution has the meaning given by subsection 128A(1) of the Income Tax Assessment Act 1936.

non-arm’s length component has the meaning given by section 295-545.

non-arm’s length income has the meaning given by sections 295-550 and 275-610.

non-arm’s length limited recourse debt has the meaning given by subsection 243-20(7).

non-assessable non-exempt income has the meaning given by section 6-23.

non-cash benefit is property or services in any form except money. If a non-cash benefit is dealt with on behalf of an entity, or is provided or dealt with as an entity directs, the benefit is taken to be provided to the entity.

non-complying approved deposit fund means an *approved deposit fund that is not a *complying approved deposit fund.

non-complying superannuation fund means a *superannuation fund that: is a fund; and is not a complying superannuation fund. non-compulsory, in relation to a *uniform, has the meaning given by subsection 34-15(2).

is a fund; and

is not a complying superannuation fund.

non-compulsory, in relation to a *uniform, has the meaning given by subsection 34-15(2).

non-concessional contributions has the meaning given by section 292-90.

non-concessional contributions cap has the meaning given by section 292-85.

non-concessional MIT income has the meaning given by section 12-435 in Schedule 1 to the Taxation Administration Act 1953.

non-debt liabilities, of an entity and at a particular time, means liabilities that the entity has at that time, other than:

any *debt capital of the entity; or

any *equity interest in the entity; or

if the entity is a corporate tax entity—a provision for a *distribution of profit; or

if paragraph (c) does not apply—a provision for a distribution to the entity’s *members; or

any liability of the entity under a securities loan arrangement if, as at that time, the entity:

has received amounts for the sale of securities (other than any fees associated with the sale) under the arrangement; and

has not repurchased the securities under the arrangement; or

a liability of the entity, to the extent that it meets the conditions for being taken into account in working out the *borrowed securities amount of the entity as at that time.

non-entity joint venture means an arrangement that the Commissioner is satisfied is a contractual arrangement: under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties.

under which 2 or more parties undertake an economic activity that is subject to the joint control of the parties; and

that is entered into to obtain individual benefits for the parties, in the form of a share of the output of the arrangement rather than joint or collective profits for all the parties.

non-equity share means a *share that is not an *equity interest in the company.

non-fixed trust means a trust that is not a *fixed trust.

non-membership equity interest: an interest in an entity is a non-membership equity interest in the entity at a time to the extent that it is not an accounting liability (within the meaning of subsection 705-70(1)) of the entity at that time, if:

Note: A share will not be an equity interest if it is characterised as, or forms part of a larger interest that is characterised as, a debt interest under Subdivision 974-B.

(a) the interest is not a *membership interest in the entity at that time; and

(b) the interest is not a *debt interest in the entity at that time.

In determining the extent to which the interest is not an accounting liability at that time:

treat each reference in subsection 705-70(1) to the joining entity as instead being a reference to the entity; and

treat the reference in that subsection to the joining time as instead being a reference to that time.

non-member spouse means a non-member spouse within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.

non-portfolio interest test: an interest held by an entity in another entity passes the non-portfolio interest test in the circumstances set out in section 960-195.

non-primary production deductions has the meaning given by subsection 392-85(3).

non-primary production shade-out amount has the meaning given by subsections 392-90(2) and (3).

non-profit company has the meaning given by section 3 of the Income Tax Act 1986.

non-profit sub-entity has the meaning given by section 195-1 of the *GST Act.

non-quotation withholding payment means a *withholding payment covered by Subdivision 12-E in Schedule 1 to the Taxation Administration Act 1953.

non-share capital account means the account provided for by section 164-10.

non-share capital return has the meaning given by section 974-125.

non-share distribution has the meaning given by section 974-115.

non-share dividend has the meaning given by section 974-120.

non-share equity interest in a company means an *equity interest in the company that is not solely a *share.

no-TFN contributions income has the meaning given by section 295-610.

notional buyer has the meaning given by section 240-17.

notional depreciation for a lease period has the meaning given by section 20-120.

notional employer has the meaning given by section 28-185.

notional interest has the meaning given by section 240-60.

notional listed company group has the meaning given by section 960-575.

notional loss:

Note: Subdivision 12-E and Division 14 in that Schedule deal with collecting amounts on account of income tax payable by recipients of certain payments or non-cash benefits who have not quoted their tax file number or ABN, as appropriate.

of a company—has the meaning given by sections 165-50 and 165-75; and

of a partnership—has the meaning given by sections 165-80 and 165-85.

notional net capital gain has the meaning given by section 165-108.

notional net capital loss has the meaning given by section 165-108.

notional net income of a partnership has the meaning given by sections 165-80 and 165-85.

notional seller has the meaning given by section 240-17.

notional tax has the meaning given by sections 45-325 and 45-475 in Schedule 1 to the Taxation Administration Act 1953.

notional taxable income has the meaning given by sections 165-50 and 165-75.

notional taxed contributions has the meaning given by section 291-170.

notional written down value of a *depreciating asset has the meaning given by section 58-75.

NRAS approved participant (short for National Rental Affordability Scheme approved participant), of an *NRAS consortium, means a *member of the NRAS consortium who is the approved participant (within the meaning of the regulations made for the purposes of the National Rental Affordability Scheme Act 2008) for the NRAS consortium.

NRAS certificate (short for National Rental Affordability Scheme certificate) means a certificate issued by the *Housing Secretary under the *National Rental Affordability Scheme.

NRAS consortium (short for National Rental Affordability Scheme consortium) means a consortium, joint venture or *non-entity joint venture:

established by one or more contractual *arrangements, the purpose of which are to facilitate the leasing of *NRAS dwellings; and

that is not a corporate tax entity, a superannuation fund, a trust or a partnership.

NRAS dwelling (short for National Rental Affordability Scheme dwelling) means an approved rental dwelling (within the meaning of the regulations made for the purposes of the National Rental Affordability Scheme Act 2008).

NRAS rent (short for National Rental Affordability Scheme rent) means rent *derived from a *NRAS dwelling under the *National Rental Affordability Scheme for an income year.

NRAS year has the same meaning as in the National Rental Affordability Scheme Act 2008.

NZ franking choice has the meaning given by section 220-35.

NZ franking company has the meaning given by section 220-30.

NZ resident has the meaning given by section 220-20.

OB activity has the meaning given by section 121D of the Income Tax Assessment Act 1936.

obligor group has the meaning given by section 820-49.

occupation specific clothing has the meaning given by subsection 34-20(1).

officially quoted price has the meaning given by subsections 124-784A(6) and (7).

off-market buy-back means a purchase that is a buy-back and an off-market purchase for the purposes of Division 16K of Part III of the Income Tax Assessment Act 1936.

off-market purchase has the meaning given by section 159GZZZJ of the Income Tax Assessment Act 1936.

offset period has the meaning given by section 421-30.

offshore banking unit has the meaning given by section 128AE of the Income Tax Assessment Act 1936.

offshore document has the meaning given by section 353-25 in Schedule 1 to the Taxation Administration Act 1953.

offshore hybrid mismatch has the meaning given by sections 832-195, 832-300, 832-390, 832-465 and 832-540.

offshore information has the meaning given by section 353-25 in Schedule 1 to the Taxation Administration Act 1953.

ongoing development, in relation to a *digital game, has the meaning given by subsection 378-25(6).

on issue:

(a) a *debt interest is on issue as provided in paragraph 974-55(1)(e); and

an *equity interest in an entity:

(i) is on issue from when it is issued until it stops being on issue because of subparagraph (ii); and

(ii) stops being on issue when, for reasons other than the economic performance of the entity (or of a *connected entity of the entity), there is no longer a reasonable likelihood that a substantial *financial benefit will be provided in respect of the interest under the *scheme, or under any of the schemes, that give rise to the interest.

on-lent amount, of an entity and at a particular time, means the value, as at that time, of:

all the assets of the entity that are comprised by *debt interests issued by other entities; and

all the assets of the entity that are comprised by leases for the hire of goods that are not covered by paragraph (a) and in relation to which the following subparagraphs are satisfied:

each of the leases is for a term of 6 months or more;

the leases are part of the business of hiring goods that the entity carries on;

iii

the entity’s business of hiring goods is not carried on predominantly for the purposes of hiring goods to the entity’s *associates; and

all the securities that were held by the entity that:

have been sold by the entity under a reciprocal purchase agreement (otherwise known as a repurchase agreement), sell-buyback arrangement or securities loan arrangement; but

have not yet been repurchased by the entity under the agreement or arrangement; and

if the entity:

carries on a business of dealing in securities; and

does not carry on that business predominantly for the purposes of dealing in securities with, or on behalf of, the entity’s *associates;

all *shares that:

iii

the entity holds at that time; and

are listed at that time for quotation in the official list of an approved stock exchange; and

are not shares in an associate entity at that time of the entity.

on-market buy-back means a purchase that is a buy-back and an on-market purchase for the purposes of Division 16K of Part III of the Income Tax Assessment Act 1936.

opening adjustable value of a *depreciating asset has the meaning given by section 40-85.

opening pool balance has the meaning given by section 328-195.

operating entity has the meaning given by section 12-436 in Schedule 1 to the Taxation Administration Act 1953.

oral ruling has the meaning given by section 360-5 in Schedule 1 to the Taxation Administration Act 1953.

ordinary capital gain has the meaning given by section 124ZW of the Income Tax Assessment Act 1936.

ordinary class for a taxable income of a *life insurance company has the meaning given by section 320-139.

ordinary class for a *tax loss of a *life insurance company has the meaning given by section 320-143.

ordinary debt interest has the meaning given by section 974-140.

ordinary income has the meaning given by section 6-5.

ordinary investment policy means a *life insurance policy that is not: a complying superannuation life insurance policy; or an exempt life insurance policy; or a policy that provides for *participating benefits or discretionary benefits; or a policy (other than a funeral policy) under which amounts are to be paid only on the death or disability of a person. ordinary payment is defined as set out in this table: original excess non-concessional contributions tax assessment day has the meaning given by section 292-305.

a complying superannuation life insurance policy; or

an exempt life insurance policy; or

a policy that provides for *participating benefits or discretionary benefits; or

a policy (other than a funeral policy) under which amounts are to be paid only on the death or disability of a person.

ordinary payment is defined as set out in this table:

Ordinary payment	Ordinary payment	Ordinary payment
Item	Ordinary payment, in relation to this kind of a payment:	has the meaning given by:
1	Payment under the ABSTUDY scheme	subsection 52-131(8)
2	Payment under the Military Rehabilitation and Compensation Act 2004	subsection 52-114(3)
3	Social security payment	subsection 52-10(3)
4	Veterans’ affairs payment	subsection 52-65(4)

original excess non-concessional contributions tax assessment day has the meaning given by section 292-305.

original franking assessment day has the meaning given by subsection 214-95(2).

outstanding, within the context of *franking returns, has the meaning given by subsection 214-45(3).

outstanding foreign hybrid net capital loss amount has the meaning given by section 830-70.

outstanding foreign hybrid revenue loss amount has the meaning given by section 830-65.

outstanding tax-related liability of an entity at a particular time means a *tax-related liability of the entity:

that has arisen at or before that time (whether or not it is due and payable at that time); and

an amount of which has not been paid before that time.

outward investing entity (ADI) has the meaning given by sections 820-300, 820-583 and 820-609.

• allows an outward investing financial entity (non-ADI) to be treated as an outward investing entity (ADI) in certain cases; and

• allows an inward investment vehicle (financial) to be treated as an outward investing entity (ADI) in certain cases.

outward investing financial entity (non-ADI) has the meaning given by sections 820-85, 820-583, 820-609 and 820-610.

over, of a particular character, has the meaning given by section 276-345.

over-franking tax means tax imposed under the New Business Tax System (Over-franking Tax) Act 2002.

overseas fund has the meaning given by section 74 of the Life Insurance Act 1995.

overseas permanent establishment, of an entity, means a *permanent establishment of the entity that is in a country other than Australia.

owner of a *farm management deposit has the meaning given by subsection 393-25(1).

ownership interest: an ownership interest:

Note: Section 820-430:

Note: Section 820-430 allows an outward investing financial entity (non-ADI) to be treated as an outward investing entity (ADI) in certain cases.

Note: The Act imposes tax where it is payable under section 203-50 of this Act.

in land or a dwelling—has the meaning given by section 118-130; and

in a company or trust—has the meaning given by section 125-60.

Ownership Interest Percentage has the same meaning as in the *Minimum Tax Act.

ownership period of a *dwelling has the meaning given by section 118-125.

ownership test period has the meaning given by sections 165-12, 165-37 and 165-123, and affected by sections 415-35 and 415-40.

ownership test time has the meaning given by section 166-145.

paid-up share capital of a company means the amount standing to the credit of the company’s *share capital account reduced by the amount (if any) that represents amounts unpaid on shares.

parent: an individual is the parent of anyone who is the individual’s *child.

parental leave pay has the meaning given by the Paid Parental Leave Act 2010.

part of the *spectrum specified in a *spectrum licence has the meaning given by section 5 of the Radiocommunications Act 1992.

partial interest in a *corporate tax entity has the meaning given by subsection 208-25(3).

participant:

(a) participant, in relation to a *GST joint venture, has the meaning given by section 195-1 of the *GST Act; and

(a) participant in a *forestry managed investment scheme has the meaning given by subsection 394-15(4).

participating benefit has the meaning given by section 15 of the Life Insurance Act 1995.

participating PDF has the meaning given by section 210-40.

partnership means:

an association of persons (other than a company or a *limited partnership) carrying on business as partners or in receipt of ordinary income or statutory income jointly; or

a limited partnership.

Note 1: Division 830 treats foreign hybrid companies as partnerships.

Note 2: A reference to a partnership does not include a reference to a corporate limited partnership: see Income Tax Assessment Act 1936.section 94K of the

partnership cost setting interest, in a partnership, has the meaning given by section 713-210.

partnership loss has the same meaning as in Division 5 of Part III of the Income Tax Assessment Act 1936.

partner’s proportion has the meaning given by subsection 355-505(2).

part of a distribution that is franked with an exempting credit has the meaning given by section 976-10.

part of a distribution that is franked with a venture capital credit has the meaning given by section 976-15.

Part VA investment means an investment of a kind mentioned in section 202D of the Income Tax Assessment Act 1936.

party, in relation to a *structured arrangement, has the meaning given by subsection 832-210(3).

passes: a *CGT asset passes to a beneficiary in an individual’s estate in the way described in section 128-20.

PAYG instalment means an instalment payable under Division 45 in Schedule 1 to the Taxation Administration Act 1953.

PAYG instalment period means:

for a quarterly payer—an instalment quarter in relation to which a PAYG instalment is paid; and

for an annual payer—an income year in relation to which a PAYG instalment is paid.

PAYG instalment variation credit means a credit under section 45-215 or 45-420 in Schedule 1 to the Taxation Administration Act 1953.

PAYG payment period means:

for a personal services entity that is a small withholder—any quarter; or

for any other personal services entity—any month.

PAYG withholding branch has the meaning given by section 16-142 in Schedule 1 to the Taxation Administration Act 1953.

PAYG withholding non-compliance tax means the Pay as you go withholding non-compliance tax imposed under the Pay As You Go Withholding Non-compliance Tax Act 2012.

payment, of a *carried interest, includes the meanings given in subsection 104-255(7).

payment split means a payment split within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.

payment summary has the meaning given by section 16-170 in Schedule 1 to the Taxation Administration Act 1953.

pays a PAYG instalment has the meaning given by subsection 205-20(1).

pays Australian DMT tax has the meaning given by subsection 205-20(3B).

pays diverted profits tax has the meaning given by subsection 205-20(3A).

pays income tax has the meaning given by subsection 205-20(3).

PDF (pooled development fund) means a company that is a PDF within the meaning of the Pooled Development Funds Act 1992.

PE: see permanent establishment.

pension age has the meaning given by subsection 23(1) of the Social Security Act 1991.

performing artist has the meaning given by subsections 405-25(2) and (3).

periodic aggregate tax information has the meaning given by subsection 355-47(2) in Schedule 1 to the Taxation Administration Act 1953.

period of review, for an assessment of an *assessable amount, has the meaning given by section 155-35 in Schedule 1 to the Taxation Administration Act 1953.

period of the loan has the meaning given by subsection 25-25(5).

permanent establishment has the meaning given by subsection 6(1) of the Income Tax Assessment Act 1936.

permanent establishment article has the meaning given by section 855-16.

permitted entity value has the meaning given by section 118-440.

permitted loan has the same meaning as in section 9-10 of the Venture Capital Act 2002.

person includes a company.

personal injury annuity has the meaning given by section 54-5.

personal injury lump sum has the meaning given by section 54-5.

personal services business has the meanings given by subsection 87-15(1) and section 87-55.

personal services business determination means a determination under section 87-60 or 87-65.

personal services business test has the meaning given by subsection 87-15(2).

personal services entity has the meaning given by subsection 86-15(2).

personal services income has the meaning given by section 84-5.

personal services payment remitter has the meaning given by section 13-15 in Schedule 1 to the Taxation Administration Act 1953.

personal use asset has the meaning given by section 108-20.

petroleum has the meaning given by subsection 40-730(6).

Petroleum Exploration Permit WA-523-P permit area has the meaning given by subsection 417-10(2).

petroleum resource rent tax means tax imposed by any of the following: (a) the Petroleum Resource Rent Tax (Imposition—General) Act 2012; (b) the Petroleum Resource Rent Tax (Imposition—Customs) Act 2012; (c) the Petroleum Resource Rent Tax (Imposition—Excise) Act 2012; as assessed under the Petroleum Resource Rent Tax Assessment Act 1987.

Note: In Subdivision 52-E, pension age has the meaning given by subsection 52-131(9).

Note 1: For the purposes of diverted profits tax, this definition is modified in respect of a DPT assessment (see Taxation Administration Act 1953).section 145-15 in Schedule 1 to the

Note 2: For the purposes of Laminaria and Corallina decommissioning levy, this definition is modified in respect of an amount of that levy (see Taxation Administration Act 1953).section 125-15 in Schedule 1 to the

Note 3: For the purposes of Australian IIR/UTPR tax and Australian DMT tax, this definition is modified in respect of an amount of those taxes (see Taxation Administration Act 1953).section 127-75 in Schedule 1 to the

(a) the Petroleum Resource Rent Tax (Imposition—General) Act 2012;

(b) the Petroleum Resource Rent Tax (Imposition—Customs) Act 2012;

as assessed under the Petroleum Resource Rent Tax Assessment Act 1987.

petroleum resource rent tax amount means any debt or credit that arises directly under the *petroleum resource rent tax provisions.

petroleum resource rent tax law means:

(a) the Petroleum Resource Rent Tax Assessment Act 1987; and

any Act that imposes petroleum resource rent tax; and

any other Act, so far as it relates to any Act covered by paragraphs (a) to (c) (or to so much of that Act as is covered); and

regulations under an Act, so far as they relate to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered).

petroleum resource rent tax provisions means the *petroleum resource rent tax law, other than *BAS provisions.

PHIIB (short for private health insurance incentive beneficiary) has the meaning given by the Private Health Insurance Act 2007.

plant has the meaning given by section 45-40.

policy owners’ retained profits for *life insurance policies means Australian policy owners’ retained profits, or overseas policy owners’ retained profits, as defined by section 61 of the Life Insurance Act 1995, in relation to the statutory fund (within the meaning of section 29 of that Act) to which the business of issuing the policies relates.

policy termination value means the amount that is, within the meaning of prudential standards made under section 230A of the Life Insurance Act 1995, the termination value of that policy at that time.

pooled development fund means a *PDF.

pooled interest in an *eligible tier-1 company that is a member of a *MEC group has the meaning given by section 719-560.

pooled superannuation trust means a pooled superannuation trust within the meaning of section 48 of the Superannuation Industry (Supervision) Act 1993.

pool of construction expenditure has the meaning given by section 43-85.

ported, in relation to a *digital game, has the meaning given by subsection 378-25(4).

position to affect rights has the meaning given by section 975-150.

post-17/8/93 period has the meaning given by subsection 83-90(3).

post-AMMA actual payment has the meaning given by section 12A-210 in Schedule 1 to the Taxation Administration Act 1953.

post-CGT asset means a *CGT asset that is not a *pre-CGT asset.

post-choice NZ franking company has the meaning given by section 220-300.

post, digital and visual effects production for a *film has the meaning given by section 376-35.

potential MEC group has the meaning given by section 719-10.

potential residential land has the same meaning as in the *GST Act.

PPL superannuation contribution payment has the meaning given by section 307-5.

pre-16/8/78 period has the meaning given by subsection 83-90(1).

pre-18/8/93 period has the meaning given by subsection 83-90(2).

pre-AMMA actual payment has the meaning given by section 12A-210 in Schedule 1 to the Taxation Administration Act 1953.

pre-CGT asset has the meaning given by section 149-10.

pre-CGT proportion has the meaning given by section 705-125.

precious metal has the same meaning as in the *GST Act.

precluded asset has the meaning given by subsection 122-25(3).

predominant economic interest in an asset has the meaning given by sections 250-110 to 250-140.

predominantly-services indirect value shift has the meaning given by section 727-725.

pre-existing audited book value of a *depreciating asset has the meaning given by section 58-85.

pre-July 83 segment, of an *employment termination payment, has the meaning given by section 82-155.

pre-owned has the meaning given by subsection 118-428(2).

pre-school course has the same meaning as in the *GST Act.

prescribed dual resident has the meaning given by subsection 6(1) of the Income Tax Assessment Act 1936.

prescribed excluded STB means an *excluded STB that is prescribed by the regulations for the purposes of Division 1AB of Part III of the Income Tax Assessment Act 1936.

present value of a *financial benefit has a meaning affected by section 250-100.

preservation age has the meaning given by Part 6 of the Superannuation Industry (Supervision) Regulations 1994.

pre-shift gain has the meaning given by section 725-210.

pre-shift loss has the meaning given by section 725-210.

presumed indirect value shift has the meaning given by section 727-855.

previous recoupment law has the meaning given by section 20-55.

price, for a *taxable supply, has the same meaning as in the *GST Act.

primary course has the same meaning as in the *GST Act.

primary equity interest in an entity has the meaning given by section 727-520.

primary interest in an entity has the meaning given by section 727-520.

primary loan interest in an entity has the meaning given by section 727-520.

primary producer registered emissions unit has the meaning given by section 420-13.

primary production business: you carry on a primary production business if you carry on a *business of:

cultivating or propagating plants, fungi or their products or parts (including seeds, spores, bulbs and similar things), in any physical environment; or

maintaining animals for the purpose of selling them or their bodily produce (including natural increase); or

manufacturing dairy produce from raw material that you produced; or

conducting operations relating directly to taking or catching fish, turtles, dugong, bêche-de-mer, crustaceans or aquatic molluscs; or

conducting operations relating directly to taking or culturing pearls or pearl shell; or

planting or tending trees in a plantation or forest that are intended to be felled; or

felling trees in a plantation or forest; or

transporting trees, or parts of trees, that you felled in a plantation or forest to the place:

where they are first to be milled or processed; or

from which they are to be transported to the place where they are first to be milled or processed.

primary production deductions has the meaning given by subsection 392-80(3).

prime cost method has the meaning given by section 40-75.

principal beneficiary of a *special disability trust has the meaning given by:

(a) for a special disability trust within the meaning of the Social Security Act 1991—subsection 1209M(1) of that Act; or

(b) for a special disability trust within the meaning of the Veterans’ Entitlements Act 1986—subsection 52ZZZWA(1) of that Act.

principal class of shares in a company means:

those ordinary or common shares of the company that represent the majority of the voting power and value of the company; or

if no single class of ordinary or common shares represents the majority of the voting power and value of the company—those classes of ordinary or common shares that represent the majority of the voting power and value of the company.

private ancillary fund has the meaning given by section 426-105 in Schedule 1 to the Taxation Administration Act 1953.

private ancillary fund guidelines has the meaning given by section 426-110 in Schedule 1 to the Taxation Administration Act 1953.

private company means a company that is not a *public company for the income year.

private ruling has the meaning given by sections 359-5 and 362-25 in Schedule 1 to the Taxation Administration Act 1953.

private use, of a *car, has the meaning given by subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986.

privatised asset has the meaning given by section 58-5.

proceeds of crime order has the meaning given by section 355-70 in Schedule 1 to the Taxation Administration Act 1953.

proceeds of the disposal or death has the meaning given by subsection 385-100(2).

proceeds of the sale of 2 wool clips has the meaning given by subsection 385-135(3).

processed minerals has the meaning given by section 40-875.

production associate has the meaning given by subsection 405-25(4).

production emissions intensity has the meaning given by section 421-20.

production expenditure has the meaning given by Subdivision 376-C.

production pathway has the same meaning as in the Future Made in Australia (Guarantee of Origin) Act 2024.

production profile has the same meaning as in the Future Made in Australia (Guarantee of Origin) Act 2024.

production sharing contract has the meaning given by the *Timor Sea Maritime Boundaries Treaty.

product ruling means a public ruling under the Taxation Administration Act 1953 that states that it is a product ruling.

professional arts business has the meaning given by section 35-10.

professional year 1 has the meaning given by subsection 405-50(3).

professional year 2 has the meaning given by subsection 405-50(4).

professional year 3 has the meaning given by subsection 405-50(4).

professional year 4 has the meaning given by subsection 405-50(4).

profit on the disposal of a leased *car has the meaning given by section 20-115.

project amount has the meaning given by section 40-840.

project life has the meaning given by section 40-845.

Project Wickenby officer has the meaning given by section 355-70 in Schedule 1 to the Taxation Administration Act 1953.

Project Wickenby taskforce agency has the meaning given by section 355-70 in Schedule 1 to the Taxation Administration Act 1953.

Project Wickenby taskforce supporting agency has the meaning given by section 355-70 in Schedule 1 to the Taxation Administration Act 1953.

promoter has the meaning given by section 290-60 in Schedule 1 to the Taxation Administration Act 1953.

property right or interest has the meaning given by subsection 354-5(2) in Schedule 1 to the Taxation Administration Act 1953.

property subdivision plan has the same meaning as in the *GST Act.

prospecting entitlement has the meaning given by subsection 124-710(1).

prospective gaining entity for a *scheme has the meaning given by section 727-860.

prospective losing entity for a *scheme has the meaning given by section 727-850.

protected information has the meaning given by section 355-30 in Schedule 1 to the Taxation Administration Act 1953.

protective clothing has the meaning given by subsection 34-20(2).

provide a *fringe benefit or economic benefit includes allow, confer, give, grant or perform the benefit.

provide affordable housing has the meaning given by section 980-5.

provided in relation to a tax preferred use of an asset, in relation to a *financial benefit, has a meaning affected by section 250-85.

provides medical indemnity cover has the meaning given by section 5 of the Medical Indemnity (Prudential Supervision and Product Standards) Act 2003.

provisional head company of a *MEC group means the company that holds an appointment in force under section 719-60 as the provisional head company of the group.

provisionally designated infrastructure project means an infrastructure project designated provisionally under section 415-65.

prudential capital deduction, for an entity and at a particular time, means the total amounts that must be deducted in calculating the following in accordance with the *prudential standards as in force at that time:

Note: This is based on the definition of provide in subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986.

the eligible tier 1 capital of the entity at that time (within the meaning of those standards);

the sum of the eligible tier 1 and tier 2 capital of the entity at that time (within the meaning of those standards).

prudential standards means the prudential standards determined by *APRA and in force under section 11AF of the Banking Act 1959.

public ancillary fund has the meaning given by section 426-102 in Schedule 1 to the Taxation Administration Act 1953.

public ancillary fund guidelines has the meaning given by section 426-103 in Schedule 1 to the Taxation Administration Act 1953.

public company means a company that is a public company (as defined by section 103A of the Income Tax Assessment Act 1936) for the income year.

public financial entity has the meaning given by section 880-130.

publicly traded unit trust has the meaning given by section 149-50.

public non-financial entity has the meaning given by section 880-130.

public official means an employee or official of an *Australian government agency or of a *local governing body.

public ruling has the meaning given by sections 358-5 and 362-5 in Schedule 1 to the Taxation Administration Act 1953.

public sector superannuation scheme has the same meaning as in the Superannuation Industry (Supervision) Act 1993.

public trading trust has the meaning given by section 102R of the Income Tax Assessment Act 1936.

purpose of producing assessable income: something is done for the purpose of producing assessable income if it is done:

for the purpose of gaining or producing assessable income; or

in carrying on a business for the purpose of gaining or producing assessable income.

Note: Sections 26-19 (about using property in gaining or producing rebatable benefits) and 32-15 (about using property in providing entertainment) treat use of property as not being for the purpose of producing assessable income.

purposes of the Project Wickenby taskforce has the meaning given by section 355-70 in Schedule 1 to the Taxation Administration Act 1953.

put to a tax preferred use, in relation to an asset, has the meaning given by section 250-60.

Qualified Domestic Minimum Top-up Tax:

means Qualified Domestic Minimum Top-up Tax (within the meaning of the Minimum Tax Rules); or

if the expression Qualified Domestic Minimum Top-up Tax is not used in the Minimum Tax Rules—has the meaning given by the regulations.

qualifying Australian development expenditure has the meaning given by section 378-40.

qualifying Australian production expenditure has the meaning given by Subdivision 376-C.

Qualifying Competent Authority Agreement has the meaning given by subsection 127-20(3) in Schedule 1 to the Taxation Administration Act 1953.

qualifying forex account means an account that: is denominated in a particular foreign currency; and either: has the primary purpose of facilitating transactions; or is a credit card account.

is denominated in a particular foreign currency; and

either:

has the primary purpose of facilitating transactions; or

is a credit card account.

qualifying investor has the meaning given by section 43-220.

qualifying security has the same meaning as in Division 16E of Part III of the Income Tax Assessment Act 1936.

qualifying SME investment means an *SME investment that is made in accordance with Division 1 of Part 4 of the Pooled Development Funds Act 1997.

quarter means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December.

quarterly instalment component has the meaning given by section 45-610 in Schedule 1 to the Taxation Administration Act 1953.

quarterly payer means an entity that is liable to pay *PAYG instalments and is not an *annual payer or *monthly payer.

quarterly payer who pays 2 instalments annually on the basis of GDP-adjusted notional tax has the meaning given by section 45-134 in Schedule 1 to the Taxation Administration Act 1953.

quarterly payer who pays 4 instalments annually on the basis of GDP-adjusted notional tax has the meaning given by section 45-132 in Schedule 1 to the Taxation Administration Act 1953.

quarterly payer who pays on the basis of GDP-adjusted notional tax has the meaning given by section 45-130 in Schedule 1 to the Taxation Administration Act 1953.

quarterly payer who pays on the basis of instalment income has the meaning given by section 45-125 in Schedule 1 to the Taxation Administration Act 1953.

quasi-ownership right over land means:

a lease of the land; or

an easement in connection with the land; or

any other right, power or privilege over the land, or in connection with the land.

quote:

(a) quote an entity’s *ABN means quote in a form and manner approved by the Commissioner;

(b) quote a *tax file number in connection with a *Part VA investment: you quote your tax file number in connection with the investment if you are taken, for the purposes of Part VA of the Income Tax Assessment Act 1936, to have quoted the number in connection with the investment;

(c) quote a tax file number to a trustee: the beneficiary of a trust quotes the beneficiary’s tax file number to the trustee of the trust if:

(i) Income Tax Assessment Act 1936 applies to the trustee and to the beneficiary; andDivision 4B of Part VA of the

the beneficiary is taken, for the purposes of that Part, to have quoted the beneficiary’s tax file number to the trustee.

quoted (for superannuation purposes) has the meaning given by section 295-615.

RBA has the same meaning as in Part IIB of the Taxation Administration Act 1953.

RBA surplus has the same meaning as in Part IIB of the Taxation Administration Act 1953.

R&D activities has the meaning given by section 355-20.

R&D entity has the meaning given by section 355-35.

R&D partnership has the meaning given by subsection 355-505(1).

realisation event has the meaning given by sections 977-5, 977-20 and 977-55.

realisation-time method means the method (for determining the effect of *indirect value shifts) for which Subdivision 727-G provides.

realised for income tax purposes:

(a) a gain is realised for income tax purposes as provided in sections 977-15, 977-35, 977-40 and 977-55; and

(b) a loss is realised for income tax purposes as provided in sections 977-10, 977-25, 977-30 and 977-55.

reasonably arguable has the meaning given by section 284-15 in Schedule 1 to the Taxation Administration Act 1953.

reasonably arguable threshold for an income year has the meaning given by subsection 284-90(3) in Schedule 1 to the Taxation Administration Act 1953.

receives a refund of Australian DMT tax has the meaning given by subsection 205-35(1B).

receives a refund of diverted profits tax has the meaning given by subsection 205-35(1A).

receives a refund of income tax has the meaning given by section 205-35.

recognised company accounts, for a period, of a company that is a foreign resident means:

accounts that are prepared in relation to the company for the period in accordance with standards covered by subsection 820-960(1C) or (1D); or

if there are no such accounts for the period—accounts that:

are prepared in relation to the company for the period in accordance with commercially accepted accounting principles; and

give a true and fair view of the financial position of the company.

recognised consolidated accounts, for a period, of 2 or more companies that are foreign residents means:

consolidated accounts that are prepared in relation to those companies for the period in accordance with standards covered by subsection 820-960(1C) or (1D); or

if there are no such accounts for the period—consolidated accounts that:

are prepared in relation to those companies for the period in accordance with commercially accepted accounting principles; and

give a true and fair view of the financial position of the companies on a consolidated basis.

recognised new investment amount has the meaning given by section 41-20.

recognised tax adviser means:

a registered tax agent; or

(b) a registered BAS agent (within the meaning of the Tax Agent Services Act 2009); or

a legal practitioner.

recoupment has the meaning given by section 20-25.

recreation includes amusement, sport or similar leisure-time pursuits.

recreational club has the meaning given by subsection 26-45(2).

redeemable shares means:

*shares that are liable to be redeemed; or

shares that, at the option of the company that issued them, are liable to be redeemed.

reduce a franking assessment has the meaning given by subsection 214-125(2).

reduced beneficiary’s share of a trust’s net income for an income year has the meaning given by section 45-483 in Schedule 1 to the Taxation Administration Act 1953.

reduced cost base of a *CGT asset has the meaning given by Subdivision 110-B.

reduced net asset amount has the meaning given by section 104-100.

reduced no beneficiary’s share of a trust’s net income for an income year has the meaning given by section 45-483 in Schedule 1 to the Taxation Administration Act 1953.

reduction amount has the meaning given by subsections 385-120(2) and (3).

referable: a *share in a *CCIV is referable to a *sub-fund of the CCIV if it is so referable under subsection 1230(1) of the Corporations Act 2001.

registered auditor, in relation to an entity, means:

a person registered as an auditor under a law in force in a State or a Territory; or

if the entity is not an Australian resident—a person registered as an auditor under a law in force in the country of which the entity is a resident.

registered charity means an entity that is registered under the Australian Charities and Not-for-profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25-5(5) of that Act.

registered CMPTI processing activity has the meaning given by subsection 419-35(1).

registered emissions unit has the meaning given by section 420-10.

registered health promotion charity means an institution that is: a registered charity; and (b) registered under the Australian Charities and Not-for-profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 13 of the table in subsection 25-5(5) of that Act. registered PGO certificate: a PGO certificate (within the meaning of the Future Made in Australia (Guarantee of Origin) Act 2024) is a registered PGO certificate if the Clean Energy Regulator: has decided to register the certificate under section 56 of that Act; and has not invalidated the certificate under section 64 of that Act. registered production profile: a *production profile is a registered production profile if: (a) the Clean Energy Regulator has decided to register the profile under Future Made in Australia (Guarantee of Origin) Act 2024); andsection 33 of the the registration of the profile has not been: cancelled under section 45 of that Act; or surrendered under section 48 of that Act.

a registered charity; and

(b) registered under the Australian Charities and Not-for-profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 13 of the table in subsection 25-5(5) of that Act.

registered PGO certificate: a PGO certificate (within the meaning of the Future Made in Australia (Guarantee of Origin) Act 2024) is a registered PGO certificate if the Clean Energy Regulator:

has decided to register the certificate under section 56 of that Act; and

has not invalidated the certificate under section 64 of that Act.

registered production profile: a *production profile is a registered production profile if:

(a) the Clean Energy Regulator has decided to register the profile under Future Made in Australia (Guarantee of Origin) Act 2024); andsection 33 of the

the registration of the profile has not been:

cancelled under section 45 of that Act; or

surrendered under section 48 of that Act.

registered public benevolent institution means an institution that is: a registered charity; and (b) registered under the Australian Charities and Not-for-profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 14 of the table in subsection 25-5(5) of that Act.

a registered charity; and

(b) registered under the Australian Charities and Not-for-profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 14 of the table in subsection 25-5(5) of that Act.

registered scheme has the same meaning as in the Corporations Act 2001.

registered tax agent has the meaning given by subsection 90-1(1) of the Tax Agent Services Act 2009.

registration requirements of an AFOF has the meaning given by subsection 9-5(1) of the Venture Capital Act 2002.

registration requirements of an ESVCLP has the meaning given by subsection 9-3(1) of the Venture Capital Act 2002.

registration requirements of a VCLP has the meaning given by subsection 9-1(1) of the Venture Capital Act 2002.

regulated superannuation fund has the same meaning as in the Superannuation Industry (Supervision) Act 1993.

related entity has the meaning given by subsections 26-35(2) and (3).

related scheme has the meaning given by section 974-155.

related spousal interest has the meaning given by subsection 292-102(4).

relative of a person means:

the person’s *spouse; or

the *parent, grandparent, brother, sister, uncle, aunt, nephew, niece, lineal descendent or *adopted child of that person, or of that person’s spouse; or

the spouse of a person referred to in paragraph (b).

Note: Section 960-255 may be relevant to determining relationships for the purposes of paragraph (b) of the definition of relative.

release entitlement has the meaning given by section 135-10 in Schedule 1 to the Taxation Administration Act 1953.

relevant interest has the same meaning as in the Corporations Act 2001.

relevant superannuation earnings has the meaning given by sections 296-65 and 296-70.

religious practitioner means:

a minister of religion; or

a student at an institution who is undertaking a course of instruction in the duties of a minister of religion; or

a full-time member of a religious order; or

a student at a college conducted solely for training persons to become members of religious orders.

remaining effective life of a *depreciating asset:

has the meaning given by section 40-75; and

if the asset is a vessel to which subsection 40-103(2) applies—includes the meaning given by that subsection.

rent from land investment means rent that is derived or received from investments in Division 6C land.

replacement asset period has the meaning given by section 104-190.

replacement-asset roll-over: a replacement-asset roll-over allows you to defer the making of a *capital gain or a *capital loss from one *CGT event until a later CGT event happens where your ownership of one CGT asset ends and you *acquire another one. The replacement-asset roll-overs are listed in section 112-115.

reportable employer superannuation contribution has the meaning given by section 16-182 in Schedule 1 to the Taxation Administration Act 1953.

reportable fringe benefits amount for an income year in respect of an employee’s employment by an employer has the same meaning as in the Fringe Benefits Tax Assessment Act 1986 (as it applies of its own force or because of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986).

reportable fringe benefits total has the same meaning as in the Fringe Benefits Tax Assessment Act 1986.

reportable superannuation contributions, for an individual and an income year, means the sum of:

the individual’s *reportable employer superannuation contributions (if any) for the income year; and

the individual’s deductions (if any) under Subdivision 290-C for the income year;

reduced (but not below zero) by the amount of any excess concessional contributions the individual has for the financial year corresponding to the income year.

representative of an *incapacitated entity has the meaning given by section 195-1 of the *GST Act.

representative member for a *GST group has the meaning given by section 195-1 of the *GST Act.

required to be registered has the meaning given by the *GST Act.

resale royalty means resale royalty under the Resale Royalty Right for Visual Artists Act 2009.

resale royalty collecting society means the collecting society, within the meaning given by the Resale Royalty Right for Visual Artists Act 2009.

resale royalty right has the meaning given by the Resale Royalty Right for Visual Artists Act 2009.

residence article has the meaning given by subsection 815-120(6).

residency requirement:

for an entity making a *distribution—has the meaning given by section 202-20 (as affected by section 220-100, if relevant); and

for an income year that is one in which, or in relation to which, an event specified in a table in one of the following sections occurs:

section 205-15 (general table of *franking credits);

section 205-30 (general table of *franking debits);

iii

section 208-115 (table of *exempting credits);

section 208-120 (table of *exempting debits);

former exempting entity or exempting entity);section 208-130 (table of franking credits that arise because of an entity’s status as a

section 208-145 (table of franking debits that arise because of an entity’s status as a former exempting entity or exempting entity);

or an income year that is described in section 205-70 or 220-205—has the meaning given by section 205-25; and

for an entity receiving a distribution—has the meaning given by section 207-75; and

for the purposes of determining whether an entity is an exempt institution that is eligible for a refund at the time a *franked distribution is made—has the meaning given by section 207-117.

residential dwelling asset has the meaning given by section 12-452 in Schedule 1 to the Taxation Administration Act 1953.

residential premises has the same meaning as in the *GST Act.

resident investment vehicle has the meaning given by section 118-510.

resident trust for CGT purposes: a trust is a resident trust for CGT purposes for an income year if, at any time during the income year:

for a trust that is not a unit trust, a trustee is an Australian resident or the central management and control of the trust is in Australia; or

for a unit trust, one of the requirements in column 2 and one of the requirements in column 3 of this table are satisfied.

Requirements for unit trust	Requirements for unit trust	Requirements for unit trust
Item	One of these requirements is satisfied	And also one of these
1	Any property of the trust is situated in Australia	The central management and control of the trust is in Australia
2	The trust carries on a *business in Australia	Australian residents held more than 50% of the beneficial interests in the income or property of the trust

resident unit trust has the meaning given by section 102Q of the Income Tax Assessment Act 1936.

residual unrealised net loss for a *changeover time has the meaning given by section 165-115BB.

responsible entity, of a *registered scheme, has the same meaning as in the Corporations Act 2001.

restricted DPT evidence has the meaning given by subsection 145-25(2) in Schedule 1 to the Taxation Administration Act 1953.

retail CCIV has the meaning given by subsection 1222J(1) of the Corporations Act 2001.

retail fuel means taxable fuel, within the meaning of the Fuel Tax Act 2006, that is sold by retail.

retained cost base asset has the meaning given by subsections 705-25(5), 713-515(1) and 713-705(2).

retention period has the meaning given by sections 28-150, 900-25, 900-75 and 900-90.

retirement phase:

(a) retirement phase; andsection 307-80 sets out when a *superannuation income stream is in the

(b) a *superannuation interest is in the retirement phase at a time if it supports a superannuation income stream that is in the retirement phase at that time.

retirement phase recipient of a *superannuation income stream has the meaning given by section 294-20.

retirement phase superannuation income stream benefit (or RP superannuation income stream benefit) has the meaning given by section 307-75.

retirement village has the same meaning as in the *GST Act.

retirement village residence contract has the meaning given by paragraph 230-475(4)(a).

retirement village services contract has the meaning given by paragraph 230-475(4)(b).

return on a *debt interest or *equity interest does not include a return of an amount invested in the interest.

returning New Zealand-sourced amount has the meaning given by the regulations mentioned in section 312-5 (about trans-Tasman portability of retirement savings).

revenue asset has the meaning given by section 977-50.

reverse hybrid has the meaning given by section 832-410.

reverse hybrid mismatch has the meaning given by section 832-395.

reviewable fuel tax decision has the meaning given by subsection 112-50(2) in Schedule 1 to the Taxation Administration Act 1953.

reviewable GST decision has the meaning given by subsection 110-50(2) in Schedule 1 to the Taxation Administration Act 1953.

reviewable GST transitional decision has the meaning given by subsection 110-50(3) in Schedule 1 to the Taxation Administration Act 1953.

reviewable wine tax decision has the meaning given by subsection 111-50(2) in Schedule 1 to the Taxation Administration Act 1953.

revive: a *170-D deferred loss revives as mentioned in section 715-310.

right to future income has the meaning given by subsection 701-63(5).

right to use includes the right to possess.

risk component:

(a) the risk component of a premium for a *life insurance policy has the meaning given by subsection 26-85(2); and

(b) the risk component of a claim paid under a life insurance policy has the meaning given by section 320-80.

risk-weighted assets, of an entity and at a particular time, means the sum of the entity’s risk exposures that the entity has at that time, as is determined in accordance with:

if the entity is an Australian entity that is not a foreign controlled Australian entity—the prudential standards; or

in any other case—either of the following:

the prudential standards;

the prudential standards determined by the prudential regulator in the country of which the entity, or the foreign bank that has *TC control interests of at least 40% in the entity, is a resident.

roll-over cost has the meaning given by subsection 328-455(2).

roll-over superannuation benefit has the meaning given by section 306-10.

rounding adjustment deficit has the meaning given by section 276-310.

rounding adjustment surplus has the meaning given by section 276-315.

rounding amount has the meaning given by section 960-285.

royalty has the meaning given by subsection 6(1) of the Income Tax Assessment Act 1936.

RSA has the meaning given by the Retirement Savings Accounts Act 1997.

RSA component has the meaning given by section 295-555.

RSA payment has the meaning given by section 307-5.

RSA provider has the same meaning as in the Retirement Savings Accounts Act 1997.

rural land irrigation water provider has the meaning given by section 40-630.

safeguard mechanism credit unit has the same meaning as in the National Greenhouse and Energy Reporting Act 2007.

safe harbour capital amount:

for an *outward investing entity (ADI)—has the meaning given by section 820-310; and

for an *inward investing entity (ADI)—has the meaning given by section 820-405 or 820-615.

safe harbour debt amount:

for an *inward investment vehicle (financial)—has the meaning given by section 820-200; and

for an *inward investor (financial)—has the meaning given by section 820-210.

same-asset roll-over: a same asset roll-over allows you to disregard a *capital gain or *capital loss you make from:

*disposing of a CGT asset to another entity; or

entering into an agreement with another entity that constitutes CGT event B1; or

creating a CGT asset in another entity.

The same-asset roll-overs are listed in section 112-150.

scheme means:

any arrangement; or

any scheme, plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise.

Note: The Commissioner may determine that, for the purposes of the debt and equity interest rules in Division 974, what would otherwise be a single scheme is to be treated as 2 or more separate schemes, and that the schemes are not related: see section 974-150.

scheme benefit has the meaning given by section 284-150 in Schedule 1 to the Taxation Administration Act 1953.

scheme for a disposition, in relation to *membership interests or an *interest in membership interests, has the same meaning as in section 177EA of the Income Tax Assessment Act 1936.

scheme period for a *direct value shift has the meaning given by section 725-55.

scheme shortfall amount has the meaning given by section 284-150 in Schedule 1 to the Taxation Administration Act 1953.

scholarship plan means a *life insurance policy that: is issued by a *friendly society for the sole purpose of providing benefits to help in the education of nominated beneficiaries; and is not being used, and has never been used, as security for borrowing or raising money; and if it is issued on or after 1 January 2003—contains a provision prohibiting use of the policy as security for borrowing or raising money.

is issued by a *friendly society for the sole purpose of providing benefits to help in the education of nominated beneficiaries; and

is not being used, and has never been used, as security for borrowing or raising money; and

if it is issued on or after 1 January 2003—contains a provision prohibiting use of the policy as security for borrowing or raising money.

secondary course has the same meaning as in the *GST Act.

secondary equity interest has the meaning given by section 727-520.

secondary interest has the meaning given by section 727-520.

secondary loan interest has the meaning given by section 727-520.

Second Commissioner means a Second Commissioner of Taxation.

second continuity period has the meaning given by section 165-120.

section 124ZZB SME assessable income for a *PDF for an income year is the assessable income allocated to the PDF’s SME assessable income for the income year under section 124ZZB of the Income Tax Assessment Act 1936.

securities dealer means a person who, for the purposes of the Corporations Act 2001 or for the purposes of a law of a State or Territory that corresponds to that Act, deals in securities.

securitisation vehicle has the meaning given by section 820-942.

securitised asset has the meaning given by section 820-942.

segregated current pension assets has the meaning given by section 295-385.

segregated exempt assets of a *life insurance company means assets from time to time segregated by the company under Subdivision 320-H, whether segregated at the time of the initial segregation or included at a later time.

segregated non-current assets has the meaning given by section 295-395.

self-assessed clearance declaration advice has the meaning given by the Customs Act 1901.

self assessment means an assessment: for the making of which the Commissioner wholly accepts statements of the taxpayer; or (b) that, under Income Tax Assessment Act 1936 or a provision of another law, is taken to have been made by the Commissioner.section 166A of the

for the making of which the Commissioner wholly accepts statements of the taxpayer; or

(b) that, under Income Tax Assessment Act 1936 or a provision of another law, is taken to have been made by the Commissioner.section 166A of the

self-assessment entity means a full self-assessment taxpayer (within the meaning of subsection 6(1) of the Income Tax Assessment Act 1936).

self managed superannuation fund has the same meaning as in the Superannuation Industry (Supervision) Act 1993.

seminar has the meaning given by subsection 32-65(1).

Senior Executive Service office means a position occupied by an SES employee or acting SES employee.

serious offence has the meaning given by section 355-70 in Schedule 1 to the Taxation Administration Act 1953.

service period has the meaning given by section 307-400.

share:

in a company means a share in the capital of the company, and includes stock; and

of a *capital gain has the meaning given by section 115-227; and

of an *exempting credit has the meaning given by section 208-180; and

of a *franked distribution has the meaning given by section 207-55; and

of a *franking credit has the meaning given by section 207-57; and

of *NRAS rent has the meaning given by section 380-30.

share capital account has the meaning given by section 975-300.

shareholders’ ratio for an income year of a *life insurance company has the meaning given by section 219-50.

shareholders’ share of the *income tax liability of a *life insurance company for an income year has the meaning given by section 219-50.

shareholding interest has the meaning given by section 175-95.

share of the PHII benefit (short for share of the private health insurance incentive benefit) has the meaning given by the Private Health Insurance Act 2007.

shift proceeds has the meaning given by sections 140-55 and 140-90.

shipping activities has the meaning given by section 51-105.

shipping cargo has the same meaning as in the Shipping Reform (Tax Incentives) Act 2012.

shipping exempt income certificate has the same meaning as in the Shipping Reform (Tax Incentives) Act 2012.

shipping passenger has the same meaning as in the Shipping Reform (Tax Incentives) Act 2012.

shortfall amount has the meaning given by section 284-80 in Schedule 1 to the Taxation Administration Act 1953.

shortfall interest charge means the charge worked out under Division 280 in Schedule 1 to the Taxation Administration Act 1953.

short-term hire agreement: a short-term hire agreement is an agreement for the intermittent hire of an asset on an hourly, daily, weekly or monthly basis. However, an agreement for the hire of an asset is not a short-term hire agreement if, having regard to any other agreements for the hire of the same asset to the same entity or an *associate of that entity, there is a substantial continuity of hiring so that the agreements together are for longer than a short-term basis.

sickness policy means a *life insurance policy issued by a *friendly society for the sole purpose of providing: benefits in respect of a sickness of the insured person; or benefits covered by paragraph (a) and benefits to pay for the funeral of the insured person.

benefits in respect of a sickness of the insured person; or

benefits covered by paragraph (a) and benefits to pay for the funeral of the insured person.

significant global entity has the meaning given by section 960-555.

significant individual has the meaning given by section 152-55.

significant stake has the meaning given by sections 124-783 and 124-783A.

significant stakeholder has the meaning given by section 124-783.

single-rate trustee has the meaning given by section 45-450 in Schedule 1 to the Taxation Administration Act 1953.

SIS dependant means a dependant within the meaning of the Superannuation Industry (Supervision) Act 1993.

small business entity has the meaning given by section 328-110.

small business participation percentage has the meaning given by section 152-65.

small superannuation account means an account within the meaning of the Small Superannuation Accounts Act 1995.

small superannuation account payment has the meaning given by section 307-5.

small superannuation fund means a *complying superannuation fund with no more than 6 members.

small withholder has the meaning given by section 16-105 in Schedule 1 to the Taxation Administration Act 1953.

SME income component has the same meaning as in section 124ZU of the Income Tax Assessment Act 1936.

SME investment has the meaning given by section 124ZW of the Income Tax Assessment Act 1936.

sort of loss has the meaning given by section 701-1.

sovereign entity has the meaning given by section 880-15.

sovereign entity group has the meaning given by section 880-20.

special accrual amount means an amount that is included in assessable income, or an amount that can be deducted from assessable income, under any of the following: Division 230 (about taxation of financial arrangements), other than Subdivision 230-B; Subdivision 230-A if: the accruals method provided for in Subdivision 230-B is applied to take account of the gain or loss concerned; and all the *financial benefits provided and received under the financial arrangement concerned are denominated in a particular foreign currency; Division 240 (about arrangements treated as a sale and loan); Division 242 (about luxury car leases); Subdivision 250-E of this Act if all the financial benefits provided and received under the financial arrangement concerned are denominated in a particular foreign currency; (e) Income Tax Assessment Act 1936 (about certain arrangements relating to the use of property);Division 16D of Part III of the (f) Income Tax Assessment Act 1936 (about accruals assessability in respect of certain security payments).Division 16E of Part III of the

Division 230 (about taxation of financial arrangements), other than Subdivision 230-B;

Subdivision 230-A if:

the accruals method provided for in Subdivision 230-B is applied to take account of the gain or loss concerned; and

all the *financial benefits provided and received under the financial arrangement concerned are denominated in a particular foreign currency;

Division 240 (about arrangements treated as a sale and loan);

Division 242 (about luxury car leases);

Subdivision 250-E of this Act if all the financial benefits provided and received under the financial arrangement concerned are denominated in a particular foreign currency;

(e) Income Tax Assessment Act 1936 (about certain arrangements relating to the use of property);Division 16D of Part III of the

(f) Income Tax Assessment Act 1936 (about accruals assessability in respect of certain security payments).Division 16E of Part III of the

special company means:

a mutual affiliate company; or

a mutual insurance company; or

a trade union registered under an Australian law; or

a sporting club; or

a company that is prescribed by the regulations.

special conversion event, in relation to a *potential MEC group, has the meaning given by section 719-40.

special disability trust means:

(a) a special disability trust within the meaning of the Social Security Act 1991; or

(b) a special disability trust within the meaning of the Veterans’ Entitlements Act 1986.

specialist aged care program has the same meaning as in the Aged Care Act 2024.

specialist credit card institution has the meaning given by section 820-588.

special professional has the meaning given by subsection 405-25(1).

special value, of a *superannuation interest that supports an income stream that is, or was at any time, a *capped defined benefit income stream, has the meaning given by section 294-135.

specifically entitled:

(a) specifically entitled to a *capital gain has the meaning given by section 115-228; and

Note: A trustee of a trust estate that makes a choice under section 115-230 is taken to be specifically entitled to a capital gain.

(b) specifically entitled to a *franked distribution has the meaning given by section 207-58.

specific deduction has the meaning given by section 8-5.

specified child abuse offence has the meaning given by section 139-15 in Schedule 1 to the Taxation Administration Act 1953.

specified roll-over amount of a *life insurance company means so much of an amount paid to the company as constitutes the *element untaxed in the fund of a *superannuation benefit that is a *roll-over superannuation benefit because of subparagraph 306-10(d)(ii).

spectrum has the meaning given by section 5 of the Radiocommunications Act 1992.

spectrum licence has the meaning given by section 5 of the Radiocommunications Act 1992.

splittable payment means a splittable payment within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.

sporting club means a society, association or club that: is established for the encouragement of sport or a game; and (b) is not carried on for profit to its members.

is established for the encouragement of sport or a game; and

(b) is not carried on for profit to its members.

sporting competition has the meaning given by subsection 405-25(7).

sportsperson has the meaning given by subsection 405-25(6).

spouse of an individual includes:

(a) another individual (whether of the same sex or a different sex) with whom the individual is in a relationship that is registered under a *State law or *Territory law prescribed for the purposes of Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; andsection 2E of the

another individual who, although not legally married to the individual, lives with the individual on a genuine domestic basis in a relationship as a couple.

spread entity means a *member of the group that is not a *stick entity in relation to the group.

spreading period for an amount has the meaning given by sections 716-15, 716-25, 716-70 and 716-100.

SRWUIP expenditure has the meaning given by subsections 26-100(2) and (3).

SRWUIP payment has the meaning given by subsection 59-67(2).

SRWUIP program has the meaning given by subsection 59-67(1).

stake interest has the meaning given by subsection 124-783A(3).

stake option has the meaning given by subsection 124-783A(3).

standard component has the meaning given by section 295-555.

stapled entity:

Note: Those sections deal with assessable income and deductions spread over several periods of membership or non-membership of a consolidated group or MEC group.

(a) in relation to a *cross staple arrangement—has the meaning given by Taxation Administration Act 1953; orsection 12-436 in Schedule 1 to the

otherwise—has the meaning given by section 124-1045.

starting day has the meaning given by section 149-60.

starting instalment quarter has the meaning given by subsection 45-125(2) in Schedule 1 to the Taxation Administration Act 1953.

start time of a *depreciating asset has the meaning given by section 40-60.

State insurer means a body that carries on State insurance (within the meaning of paragraph 51(xiv) of the Constitution).

State law means a law of a State.

statement worldwide assets of an entity for a period has the meaning given by subsection 820-933(3).

statement worldwide debt of an entity for a period has the meaning given by subsection 820-933(1).

statement worldwide equity of an entity for a period has the meaning given by subsection 820-933(2).

statutory accounting period has the meaning given by Part X of the Income Tax Assessment Act 1936.

statutory demand has the same meaning as in the Corporations Act 2001.

statutory income has the meaning given by section 6-10.

statutory licence has the meaning given by section 124-140.

stick entity:

in relation to a consolidated group—means a *member of the group that is:

the *head company of the group; or

(ii) a chosen transitional entity (within the meaning of Income Tax (Transitional Provisions) Act 1997); orDivision 701 of the

iii

(iii) a transitional foreign-held subsidiary (within the meaning of Income Tax (Transitional Provisions) Act 1997); orDivision 701C of the

in relation to a MEC group—means a member of the group that is:

the head company of the group; or

(ii) a chosen transitional entity (within the meaning of Income Tax (Transitional Provisions) Act 1997); orDivision 701 of the

iii

(iii) a transitional foreign-held subsidiary (within the meaning of Income Tax (Transitional Provisions) Act 1997); orDivision 701C of the

an eligible tier-1 company.

stratum unit has the meaning given by section 124-190.

structured arrangement has the meaning given by section 832-210.

structured order has the meaning given by section 54-10.

structured settlement has the meaning given by section 54-10.

structured settlement contribution has the meaning given by section 294-80.

Student Assistance Minister means the Minister administering the Student Assistance Act 1973.

Student Assistance Secretary means the Secretary of the Department administered by the *Student Assistance Minister.

Subdivision 230-G assessable gain from a *financial arrangement means an amount that is taken, as a balancing adjustment under Subdivision 230-G, to be a gain you make from the arrangement for the purposes of Division 230.

Subdivision 230-G loss from a *financial arrangement means an amount that is taken, as a balancing adjustment under Subdivision 230-G, to be a loss you make from the arrangement for the purposes of Division 230.

sub-fund, of a *CCIV, has the meaning given by subsection 1222Q(1) of the Corporations Act 2001.

subject to Australian income tax has the meaning given by section 832-125.

subject to deemed loan treatment, in relation to a *financial benefit, has the meaning given by section 250-160.

subject to foreign income tax has the meaning given by section 832-130.

subject to foreign tax has the meaning given to the expression “subject to tax” by Part X of the Income Tax Assessment Act 1936.

subordinated debt interest means a *debt interest issued to: an unsecured creditor; or a secured creditor who, in the event of the liquidation of the entity issuing the interest, can only make a claim regarding that interest after the claims of other secured creditors regarding other debt interests issued by that entity have been met. subsidiary: the question whether a company is a subsidiary of another company is to be determined in the same way as the question whether a corporation is a subsidiary of another corporation is determined under the Corporations Act 2001. subsidiary member: of a consolidated group or a consolidatable group—has the meaning given by section 703-15; and of a MEC group—has the meaning given by section 719-25.

an unsecured creditor; or

a secured creditor who, in the event of the liquidation of the entity issuing the interest, can only make a claim regarding that interest after the claims of other secured creditors regarding other debt interests issued by that entity have been met.

subsidiary: the question whether a company is a subsidiary of another company is to be determined in the same way as the question whether a corporation is a subsidiary of another corporation is determined under the Corporations Act 2001.

subsidiary member:

Note: The expression 100% subsidiary has the meaning given by section 975-505.

of a consolidated group or a consolidatable group—has the meaning given by section 703-15; and

of a MEC group—has the meaning given by section 719-25.

substantial continuity of ownership has the meaning given by section 166-145.

substantial renovations has the same meaning as in the *GST Act.

substantial shareholding: see part of a substantial shareholding.

successor fund, in relation to a transfer of a *superannuation interest of:

a member of a superannuation fund; or

a depositor with an approved deposit fund; or

a holder of an RSA;

means another superannuation fund, approved deposit fund or RSA if the following conditions are met:

that other fund or RSA confers on that member, depositor or holder equivalent rights to the rights he or she had under the first-mentioned fund or RSA in respect of the interest;

the conferral of these equivalent rights was agreed, before the transfer, between:

the *superannuation provider of that other fund or RSA; and

the superannuation provider of the first-mentioned fund or RSA.

superannuation annuity has the meaning given by the regulations.

superannuation annuity payment has the meaning given by section 307-5.

superannuation benefit has the meaning given by section 307-5.

superannuation co-contribution benefit payment has the meaning given by section 307-5.

superannuation death benefit has the meaning given by section 307-5.

superannuation fund has the meaning given by section 10 of the Superannuation Industry (Supervision) Act 1993.

superannuation fund for foreign residents has the meaning given by section 118-520.

superannuation fund payment has the meaning given by section 307-5.

superannuation guarantee education direction means a direction given under subsection 384-10(1) in Schedule 1 to the Taxation Administration Act 1953.

superannuation guarantee payment has the meaning given by section 307-5.

superannuation guarantee shortfall has the meaning given by section 17 of the Superannuation Guarantee (Administration) Act 1992.

superannuation income stream has the meaning given by section 307-70.

superannuation income stream benefit has the meaning given by section 307-70.

superannuation income stream provider for a *superannuation income stream means:

Note: Sections 307-10 and 307-15 affect the meaning of superannuation benefit.

for a superannuation income stream provided by a superannuation fund—the trustee of the fund; or

(b) for a superannuation income stream that is a pension for the purposes of the Retirement Savings Accounts Act 1997—the *RSA provider; or

for a superannuation income stream provided by an approved deposit fund—the trustee of the fund; or

(d) for a superannuation income stream provided by a *life insurance company—the life insurance company.

superannuation interest means:

an interest in a superannuation fund; or

an interest in an approved deposit fund; or

an RSA; or

an interest in a superannuation annuity.

Note: The meaning of superannuation interest may be affected by regulations made for the purposes of section 307-200.

superannuation lump sum has the meaning given by section 307-65.

superannuation member benefit has the meaning given by section 307-5.

superannuation plan means:

a superannuation fund; or

an approved deposit fund; or

an RSA.

superannuation provider, in relation to a *superannuation plan, means:

for a superannuation fund—the trustee of the fund; or

for an approved deposit fund—the trustee of the fund; or

for an RSA—the RSA provider.

supplementary amount of a payment is defined as set out in this table:

Supplementary amount of a payment	Supplementary amount of a payment	Supplementary amount of a payment
Item	Supplementary amount of this kind of payment:	has the meaning given by:
1	Commonwealth education or training payment	section 52-140
2A	Payment under the ABSTUDY scheme	section 52-132
3	Payment made because of the Veterans’ Entitlements (Transitional Provisions and Consequential Amendments) Act 1986	section 52-105
4	Social security payment	section 52-15
5	Veterans’ affairs payment	section 52-70

supply has the meaning given by section 9-10 of the *GST Act.

supporting R&D activities has the meaning given by section 355-30.

surplus:

(a) section 205-40 sets out when a *franking account is in surplus; and

exempting account is in surplus; andsection 208-125 sets out when an

venture capital sub-account is in surplus.section 210-130 sets out when a

tainted: for when a company’s *share capital account is tainted, see subsections 197-50(1) and (2).

tainting amount has the meaning given by subsection 197-50(3).

takeover bid means a takeover bid under Chapter 6 of the Corporations Act 2001, or under a *foreign law relating to corporate regulation.

taskforce officer of a prescribed taskforce has the meaning given by section 355-70 in Schedule 1 to the Taxation Administration Act 1953.

tax means:

(a) income tax imposed by the Income Tax Act 1986, as assessed under this Act; or

income tax imposed as such by any other Act, as assessed under this Act.

taxable Australian property has the meaning given by section 855-15.

taxable Australian real property has the meaning given by section 855-20.

taxable component:

(a) the taxable component of an *employment termination payment has the meaning given by section 82-145; and

(b) the taxable component of a *superannuation benefit has the meaning given by section 307-120; and

taxable contributions has the meaning given by section 293-20.

taxable dealing, in relation to *wine, has the meaning given by section 33-1 of the *Wine Tax Act.

taxable fuel has the meaning given by section 110-5 of the Fuel Tax Act 2006.

taxable importation has the meaning given by section 195-1 of the *GST Act.

taxable importation of a luxury car has the meaning given by section 27-1 of the *Luxury Car Tax Act.

taxable income has the meaning given by section 4-15.

taxable non-primary production income has the meaning given by subsection 392-85(1).

taxable primary production income has the meaning given by subsection 392-80(1).

taxable professional income has the meaning given by subsection 405-45(1).

taxable purpose has the meaning given by section 40-25.

taxable purpose proportion has the meaning given by section 328-205.

taxable superannuation earnings has the meaning given by section 296-40.

taxable supply has the meaning given by section 195-1 of the *GST Act.

taxable supply of a luxury car has the meaning given by section 27-1 of the *Luxury Car Tax Act.

tax accounting period has the meaning given by Part X of the Income Tax Assessment Act 1936.

tax affairs means affairs relating to *tax.

taxation law means:

Note: For a list of cases where taxable income is worked out in a special way, see subsection 4-15(2).

Note: Subsection 417-30(1) provides that certain uses etc. of assets (connected with Timor Sea petroleum) are taken to be for a taxable purpose.

an Act of which the Commissioner has the general administration (including a part of an Act to the extent to which the Commissioner has the general administration of the Act); or

legislative instruments made under such an Act (including such a part of an Act); or

taxation officer has the meaning given by section 355-30 in Schedule 1 to the Taxation Administration Act 1953.

tax audit means an examination by the Commissioner of an entity’s financial affairs for the purposes of a *taxation law.

tax benefit has the meaning given by section 45-605 in Schedule 1 to the Taxation Administration Act 1953.

tax cost has the meaning given by section 830-100.

tax cost is set has the meaning given by section 701-55 or 830-90.

tax cost setting amount has the meaning given by section 701-60 or 830-95.

tax debt has the same meaning as in section 8AAZA of the Taxation Administration Act 1953.

tax detriment has the meaning given by section 45-624 in Schedule 1 to the Taxation Administration Act 1953.

tax EBITDA has the meaning given by section 820-52.

tax-exempt bonus share has the meaning given by subsections 204-25(4) and (5).

tax-exempt foreign resident has the meaning given by subsection 118-420(3).

tax exempt vendor has the meaning given by section 58-5.

tax exploitation scheme has the meaning given by section 290-65 in Schedule 1 to the Taxation Administration Act 1953.

tax file number means a tax file number as defined in section 202A of the Income Tax Assessment Act 1936.

tax-free amount of a payment is defined as set out in this table:

Tax-free amount of a payment	Tax-free amount of a payment	Tax-free amount of a payment
Tax-free amount of this kind of payment:	Tax-free amount of this kind of payment:	has the meaning given by:
1	Social security payment	sections 52-20, 52-25, 52-30 and 52-35
2	Payment under the ABSTUDY scheme	sections 52-133 and 52-134

tax free component:

(a) the tax free component of an *employment termination payment has the meaning given by section 82-140; and

(b) the tax free component of a *superannuation benefit has the meaning given by section 307-120; and

(d) the tax free component of an *Australian-sourced amount has the meaning given by the regulations mentioned in section 312-5 (about trans-Tasman portability of retirement savings).

taxing event generating a gain has the meaning given by sections 725-245 and 725-335.

tax invoice has the meaning given by section 195-1 of the *GST Act.

tax loss means:

a tax loss worked out under section 36-10, 165-70, 175-35 or 701-30 of this Act (including such a tax loss as increased under section 415-15 or reduced under section 418-95); or

Note 1: The meaning of tax loss in section 36-10 is affected by section 268-60 in Schedule 2F to the Income Tax Assessment Act 1936.

Note 2: The meaning of tax loss in sections 36-10, 165-70, 175-35 and 701-30 is modified by section 36-55 for a corporate tax entity that has an amount of excess franking offsets.

Note 3: A life insurance company can have a tax loss of the complying superannuation class and/or a tax loss of the ordinary class for the purposes of working out its income tax for an income year: see Subdivision 320-D.

(b) a tax loss as defined by Income Tax (Transitional Provisions) Act 1997; or section 36-105 (Tax losses for 1989-90 to 1996-97 income years) of the

(c) a tax loss as defined by Income Tax (Transitional Provisions) Act 1997; orsection 36-110 (Tax losses for 1957-58 to 1988-89 income years) of the

(d) a tax loss determined under International Tax Agreements Act 1953 (about relief from double taxation where profits are adjusted) (including such a tax loss as increased under section 415-15 of this Act).section 24 of the

tax offset has the meaning given by section 4-10.

tax offset refund, of yours for an income year, means a refund you can get as mentioned in item 40 of the table in subsection 63-10(1) (refundable tax offsets) for the income year.

tax period has the meaning given by section 195-1 of the *GST Act.

tax position has the meaning given by section 45-610 in Schedule 1 to the Taxation Administration Act 1953.

tax preferred end user has the meaning given by section 250-55.

tax preferred entity means:

an *exempt entity; or

an *exempt Australian government agency; or

an *associated government entity of an exempt Australian government agency; or

a prescribed excluded STB; or

an *exempt foreign government agency.

tax preferred use of an asset has the meaning given by sections 250-60(1) and (2).

tax profit on the disposal or death has the meaning given by subsection 385-105(3).

tax receipt means a receipt given to you under subsection 70-5(1) of Schedule 1 to the Taxation Administration Act 1953.

tax-records education direction means a direction given under subsection 384-12(1) in Schedule 1 to the Taxation Administration Act 1953.

tax-related liability has the meaning given by section 255-1 in Schedule 1 to the Taxation Administration Act 1953.

TC control interest has the meaning given by section 820-815 (which is affected by sections 820-820 to 820-835).

TC control tracing interest has the meaning given by section 820-875.

TC direct control interest:

for a company—has the meaning given by section 820-855; and

for a trust—has the meaning given by section 820-860; and

for a partnership—has the meaning given by section 820-865.

TC indirect control interest has the meaning given by section 820-870.

telecommunications site access right means a right (except an *IRU) of a carrier (as defined in the Telecommunications Act 1997): to share a facility (as defined in section 7 of that Act); or to install such a facility at a particular location or on a particular structure; or to enter or cross premises for the purposes of installing or maintaining such a facility that is on the premises, or is at a location, or on a structure, that is accessible by way of the premises. telephone signature of an entity is a unique identification of the entity that can be given by telephone and that is approved by the Commissioner. temporary resident: you are a temporary resident if: (a) you hold a temporary visa granted under the Migration Act 1958; and (b) you are not an Australian resident within the meaning of the Social Security Act 1991; and (c) your *spouse is not an Australian resident within the meaning of the Social Security Act 1991. However, you are not a temporary resident if you have been an Australian resident (within the meaning of this Act), and any of paragraphs (a), (b) and (c) are not satisfied, at any time after the commencement of this definition.

to share a facility (as defined in section 7 of that Act); or

to install such a facility at a particular location or on a particular structure; or

to enter or cross premises for the purposes of installing or maintaining such a facility that is on the premises, or is at a location, or on a structure, that is accessible by way of the premises.

telephone signature of an entity is a unique identification of the entity that can be given by telephone and that is approved by the Commissioner.

temporary resident: you are a temporary resident if:

(a) you hold a temporary visa granted under the Migration Act 1958; and

(b) you are not an Australian resident within the meaning of the Social Security Act 1991; and

However, you are not a temporary resident if you have been an Australian resident (within the meaning of this Act), and any of paragraphs (a), (b) and (c) are not satisfied, at any time after the commencement of this definition.

terminal medical condition has the meaning given by the regulations.

terminating value has the meaning given by sections 705-30, 711-30 and 713-575.

termination amount means an amount payable because an *arrangement in relation to property ends and includes: if, at the end of the arrangement, one party to the arrangement acquires the property from the other party—an amount payable for the acquisition; or if, at the end of the arrangement, the property is lost or destroyed—any amounts paid to the owner of the property as a result of the loss or destruction; or otherwise—the *market value of the property at the end of the arrangement.

Note: The tests in paragraphs (b) and (c) are applied to ensure that holders of temporary visas who nonetheless have a significant connection with Australia are not treated as temporary residents for the purposes of this Act.

if, at the end of the arrangement, one party to the arrangement acquires the property from the other party—an amount payable for the acquisition; or

if, at the end of the arrangement, the property is lost or destroyed—any amounts paid to the owner of the property as a result of the loss or destruction; or

otherwise—the *market value of the property at the end of the arrangement.

termination value has the meaning given by section 40-300.

Territory law means a law of a Territory.

tertiary course has the same meaning as in the *GST Act.

test day has the meaning given by section 149-55.

test period has the meaning given by sections 165-165, 166-5, 166-20, 166-40 and 166-80, and affected by sections 415-35 and 415-40.

test time for the purposes of applying the *business continuity test has the meaning given by sections 165-13, 165-15, 165-35, 165-40, 165-45, 165-115B, 165-115BA, 165-126, 165-129, 166-5, 166-20, 166-40, 166-80, 707-125, 707-135, 709-215, 715-50, 715-55, 715-60, 715-70, 715-90, 715-95, 715-355 and 715-360, and affected by sections 415-35 and 415-40.

TFN declaration means a declaration made for the purposes of section 202C of the Income Tax Assessment Act 1936 on or after 1 July 2000.

TFN withholding tax means tax payable in accordance with section 14-55 in Schedule 1 to the Taxation Administration Act 1953.

TFN withholding tax (ESS) means tax payable in accordance with section 14-155 in Schedule 1 to the Taxation Administration Act 1953.

third party debt conditions has the meaning given by section 820-427A.

third party earnings limit has the meaning given by section 820-427A.

this Act includes:

Note: The tax is imposed by the Income Tax (Deferred Interest Securities) (Tax File Number Withholding Tax) Act 1991.

Note: ESS is short for employee share scheme.

(a) the Income Tax Assessment Act 1936; and

(b) Taxation Administration Act 1953, so far as that Part relates to:Part IVC of the

(i) this Act or the Income Tax Assessment Act 1936; or

(ii) Schedule 1 to the Taxation Administration Act 1953; and

except in Division 950 (Rules for interpreting this Act).

tier-1 company has the meaning given by section 719-20.

tier 1 prudential capital deduction, for an entity and at a particular time, means the amounts that must be deducted in the calculation of the eligible tier 1 capital (within the meaning of the *prudential standards) of the entity at that time in accordance with the prudential standards as in force at that time.

timber mill building has the meaning given by section 43-72.

timber operation has the meaning given by section 43-72.

Timor Sea Maritime Boundaries Treaty means the Treaty between Australia and the Democratic Republic of Timor-Leste Establishing their Maritime Boundaries in the Timor Sea done at New York on 6 March 2018, as in force from time to time.

top company has the meaning given by section 719-20.

total debt amount has the meaning given by sections 820-100, 820-200 and 820-210.

total film expenditure has the meaning given by section 376-170.

total forestry scheme deductions has the meaning given by subsection 394-30(3).

total net forgiven amount has the meaning given by subsection 245-105(1).

total net investment loss of an individual for an income year means the sum of: the amount (if any) by which the individual’s deductions for the income year that are attributable to *financial investments exceed the individual’s gross income for that year from those investments; and the amount (if any) by which the individual’s deductions for the income year that are attributable to rental property exceed the individual’s gross income for that year from rental property.

Note: Subsection (2) of this section prevents definitions in the Income Tax Assessment Act 1997 from affecting the interpretation of the Income Tax Assessment Act 1936.

Note: The Treaty could in 2019 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

the amount (if any) by which the individual’s deductions for the income year that are attributable to *financial investments exceed the individual’s gross income for that year from those investments; and

the amount (if any) by which the individual’s deductions for the income year that are attributable to rental property exceed the individual’s gross income for that year from rental property.

total participation interest has the meaning given by section 960-180.

total release amount, in relation to an *excess non-concessional contributions determination, has the meaning given by paragraph 97-25(1)(c) in Schedule 1 to the Taxation Administration Act 1953.

total superannuation balance has the meaning given by section 307-230.

total superannuation balance value has the meaning given by section 307-230A.

total superannuation earnings has the meaning given by section 296-55.

total voting percentage in a company has the meaning given by section 768-560.

tracing rule means a rule in one of the following sections: section 166-225; section 166-230; section 166-240; section 166-245; section 166-255; section 166-260. trading in *shares in a *listed public company, or in units in a unit trust, has the meaning given by section 960-220.

section 166-225;

section 166-230;

section 166-240;

section 166-245;

section 166-255;

section 166-260.

trading in *shares in a *listed public company, or in units in a unit trust, has the meaning given by section 960-220.

trading stock has the meaning given by section 70-10, as modified by section 70-12 of this Act and sections 124ZO and 124ZQ of the Income Tax Assessment Act 1936.

trading stock loss has the meaning given by subsection 165-115A(1D).

traditional security has the meaning given by section 26BB of the Income Tax Assessment Act 1936.

transfer balance has the meaning given by section 294-30.

transfer balance account means an account that arises under section 294-15.

transfer balance cap has the meaning given by section 294-35 and modified by section 294-185.

transfer balance credit has the meaning given by section 294-25.

transfer balance debit has the meaning given by section 294-80.

transferor trust has the meaning given by section 960-75.

transfer pricing benefit has the meaning given by sections 815-15, 815-120 and 815-220.

transfer value of an asset means the amount that could be expected to be received from the disposal of the asset in an open market after deducting any costs expected to be incurred in respect of the disposal.

transitioned petroleum activities has the meaning given by section 417-10.

transition entity has the meaning given by section 58-5.

transition time has the meaning given by section 58-5.

transition year has the meaning given by section 58-5.

transport capital expenditure has the meaning given by section 40-865.

transport expense has the meaning given by section 900-220.

transport facility has the meaning given by section 40-870.

transport payment has the meaning given by section 900-220.

travel allowance has the meaning given by section 900-30.

travel allowance expense has the meaning given by section 900-30.

travel between workplaces has the meaning given by section 25-100.

travel expense has the meaning given by section 900-95.

trial year has the meaning given by section 707-120.

trust component, of a particular character, has the meaning given by sections 276-260.

trust component deficit, of a particular character, has the meaning given by sections 276-320.

trustee:

of a superannuation fund, an approved deposit fund or a pooled superannuation trust—means:

if there is a trustee (within the ordinary meaning of that expression) of the fund or trust—the trustee; or

in any other case—the person who manages the fund or trust; and

(b) otherwise—has the meaning given by subsection 6(1) of the Income Tax Assessment Act 1936.

trust restructuring period has the meaning given by section 124-860.

trust share amount has the meaning given by subsection 207-120(4).

trust voting interest has the meaning given by section 124-781.

ultimate controller has the meaning given by section 727-350.

ultimate holding company of a *wholly-owned group has the meaning given by section 124-780.

ultimate owner has the meaning given by section 149-15.

ultimate stake of a particular percentage has the meaning given by sections 727-405, 727-410 and 727-415.

unclaimed money payment has the meaning given by section 307-5.

unconditionally registered: a *VCLP, *ESVCLP or *AFOF is unconditionally registered if:

(a) its registration under the Venture Capital Act 2002 is not based, or is no longer based, on its conditional registration under section 13-5 of that Act; or

it is taken to be unconditionally registered under subsection 13-10(2) of that Act.

undeducted construction expenditure has the meaning given by section 43-235 and 43-240.

undeducted pre-existing audited book value of a *depreciating asset has the meaning given by section 58-80.

under, of a particular character, has the meaning given by section 276-345.

under-assessment, in the context of a *franking assessment, has the meaning given by subsection 214-115(2).

under common ownership: 2 companies are under common ownership if, and only if:

they are members of the same wholly-owned group; or

after tracing the direct and indirect ownership of the *shares in each of the companies (through any interposed companies and trusts) to the individuals who ultimately hold it, that ownership is held by the same individuals in the same proportions.

In doing the tracing, ignore *shares whose *dividends can reasonably be regarded as being equivalent to the payment of interest on a loan having regard to:

how the dividends are calculated; and

the conditions applying to the payment of the dividends; and

any other relevant matters.

unequal share structure has the meaning given by subsection 167-10(3).

unfrankable has the meaning given by section 202-45.

unfranked part of a *distribution has the meaning given by section 976-5.

uniform has the meaning given by subsection 34-15(1).

unitary tax has the meaning given by section 770-15.

United Nations Convention on the Law of the Sea means the United Nations Convention on the Law of the Sea, done at Montego Bay on 10 December 1982.

unlisted country has the meaning given by section 320 of the Income Tax Assessment Act 1936.

unrecouped FMD deduction (short for unrecouped farm management deposit deduction) has the meaning given by subsections 393-10(2), 393-16(3) and 393-55(6) and (7).

untainting tax has the meaning given by subsection 197-60(2).

untaxable Commonwealth entity means an untaxable Commonwealth entity as defined by section 195-1 of the *GST Act.

untaxed plan cap amount has the meaning given in section 307-350.

unused allocation of exploration credits from an income year has the meaning given by section 418-82.

unused annual leave payment has the meaning given by section 83-10.

unused concessional contributions cap has the meaning given by section 291-20.

unused long service leave payment has the meaning given by section 83-75.

unused tax profit on the disposal or death has the meaning given by subsection 385-110(3).

unutilised means not *utilised.

up interest has the meaning given by section 725-155.

utilise, a *tax loss, a *net capital loss or *net exempt income, has the meaning given by section 960-20.

valuation days, in relation to the calculation of the average value of a matter for an entity under Division 820, means the particular days at which the value of that matter is measured under Subdivision 820-G for the purposes of that calculation.

Valuation Standard means any prudential standard made under section 230A of the Life Insurance Act 1995 that: (a) provides for a valuation of the policy liabilities mentioned in subsection 114(2) of the Life Insurance Act 1995; and is in force under that Act.

Note: The text of the United Nations Convention on the Law of the Sea is in Australian Treaty Series 1994 No. 31 ([1994] ATS 31) and could in 2014 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

(a) provides for a valuation of the policy liabilities mentioned in subsection 114(2) of the Life Insurance Act 1995; and

is in force under that Act.

valuation time for a *life insurance company has the meaning given by sections 320-175 and 320-230.

value:

Note: This definition is affected by section 713-525.

(a) the value of the liabilities of a *life insurance company under the *risk components of *life insurance policies means the value worked out under section 320-85; and

(b) the value of an item of *trading stock has the meaning given by Subdivision 70-C; and

(d) the value of a *superannuation interest has the meaning given by section 307-205.

variation credit component has the meaning given by section 45-610 in Schedule 1 to the Taxation Administration Act 1953.

variation GIC component has the meaning given by section 45-610 in Schedule 1 to the Taxation Administration Act 1953.

VBIF (short for value of business in force) has the meaning given by section 820-310.

VCLP means a *venture capital limited partnership.

VCMP means a venture capital management partnership within the meaning of subsection 94D(3) of the Income Tax Assessment Act 1936.

venture capital credit has the meaning given by section 210-105.

venture capital debit has the meaning given by section 210-120.

venture capital deficit has the meaning given by section 210-130.

venture capital deficit tax means tax imposed under the New Business Tax System (Venture Capital Deficit Tax) Act 2003.

venture capital entity has the meaning given by section 118-515.

venture capital equity has the meaning given by section 118-525.

venture capital limited partnership has the meaning given by subsection 118-405(2).

venture capital sub-account means a sub-account that arises under section 210-100.

venture capital sub-account balance has the meaning given by section 214-35.

venture capital surplus has the meaning given by section 210-130.

very large superannuation balance earnings component has the meaning given by section 296-45.

very large superannuation balance threshold has the meaning given by section 296-35.

visiting force has the meaning given by section 5 of the Defence (Visiting Forces) Act 1963.

voting share in a company means:

(a) if the company is a body corporate—a voting share as defined by Corporations Act 2001; andsection 9 of the

otherwise—a share that would be a voting share as defined by that section if the company were a body corporate.

voting stake has the meaning given by section 166-235.

Water Department means the Department administered by the *Water Minister.

water entitlement has the meaning given by section 124-1105.

water facility has the meaning given by section 40-520.

Water Minister means the Minister administering the Water Act 2007.

Water Secretary means the Secretary of the *Water Department.

whole of life policy has the meaning given by section 295-480.

wholly-owned group has the meaning given by section 975-500.

wholly-owned subsidiary of an entity has the meaning given by section 703-30.

widely held company means:

a company, *shares in which (except shares that carry a right to a fixed rate of dividend) are listed for quotation in the official list of an approved stock exchange; or

a company with more than 50 members, other than a company where at least one of the following conditions is met during an income year:

no more than 20 persons held, or had the right to acquire or become the holders of, shares representing at least 75% of the value of the shares in the company (other than shares that only carry a right to a fixed rate of dividend);

at least 75% of the voting power in the company was capable of being exercised by no more than 20 persons;

iii

at least 75% of the amount of any dividend paid by the company during the year was paid to no more than 20 persons;

if no dividend was paid by the company during the year—the Commissioner is of the opinion that, if a dividend had been paid by the company during the year, at least 75% of the amount of the dividend would have been paid to no more than 20 persons.

widely held entity has the meaning given by subsection 842-230(2).

widely held foreign venture capital fund of funds has the meaning given by subsection 118-420(6).

wine has the meaning given by Subdivision 31-A of the *Wine Tax Act.

wine tax has the meaning given by section 33-1 of the *Wine Tax Act.

Wine Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999.

wine tax credit has the meaning given by section 33-1 of the *Wine Tax Act.

wine tax law has the meaning given by section 33-1 of the *Wine Tax Act.

WIP amount asset has the meaning given by subsection 701-63(6).

withholder means a *large withholder, a *medium withholder or a *small withholder.

withholding MIT has the meaning given by section 12-383 in Schedule 1 to the Taxation Administration Act 1953.

withholding payment means:

(a) a payment from which an amount must be withheld under Taxation Administration Act 1953 (even if the amount is not withheld); orDivision 12 in Schedule 1 to the

a payment that arises because of the operation of the Commissioner; orsection 12A-205 in that Schedule (deemed payments) in respect of which Subdivision 12A-C in that Schedule requires an amount to be paid to

an alienated personal services payment in respect of which Division 13 in that Schedule requires an amount to be paid to the Commissioner; or

a *non-cash benefit, the capital proceeds or a taxable supply, in respect of which Division 14 in that Schedule requires an amount to be paid to the Commissioner.

Note 1: A withholding payment that consists of a non-cash benefit is made when the benefit is provided. The amount of the withholding payment is taken to be the market value of the benefit at that time.

Note 2: Divisions 12, 13 and 14 in Schedule 1 to the Taxation Administration Act 1953 deal with collecting amounts on account of income tax payable by the recipient of the payment, alienated personal services payment, non-cash benefit or capital proceeds.

withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 means a *withholding payment consisting of:

a payment from which an amount must be withheld under that provision (even if the amount is not withheld); or

a payment that arises because of the operation of the Commissioner; orsection 12A-205 in that Schedule (deemed payments) in respect of which that provision requires an amount to be paid to

a *non-cash benefit provided by an entity if that provision would have required the entity to withhold an amount if, instead of providing the benefit, the entity had paid the *market value of the benefit; or

a non-cash benefit provided to an entity if that provision would have required the entity to withhold an amount if the benefit had been a payment of an amount equal to the market value of the benefit; or

the capital proceeds in respect of which Subdivision 14-D in that Schedule requires an amount to be paid to the Commissioner; or

the taxable supply in respect of which Subdivision 14-E in that Schedule requires an amount to be paid to the Commissioner.

withholding tax means income tax payable under: section 301-175 (departing Australia superannuation payments); or section 306-15 (excess untaxed roll-over amounts); or Division 840 (withholding taxes); or (d) Subdivision 840-M of the Income Tax (Transitional Provisions) Act 1997 (managed investment trust amounts); or (e) Income Tax Assessment Act 1936 (dividends, interest and royalties).section 128B of the

section 301-175 (departing Australia superannuation payments); or

section 306-15 (excess untaxed roll-over amounts); or

Division 840 (withholding taxes); or

(d) Subdivision 840-M of the Income Tax (Transitional Provisions) Act 1997 (managed investment trust amounts); or

(e) Income Tax Assessment Act 1936 (dividends, interest and royalties).section 128B of the

work and income support withholding payments means work and income support related withholding payments and benefits, within the meaning given by the Income Tax Assessment Act 1936.

workers’ compensation law has the meaning given by subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986.

work expense has the meaning given by section 900-30.

working holiday maker has the meaning given by subsection 3A(1) of the Income Tax Rates Act 1986.

working holiday taxable income has the meaning given by subsections 3A(2) and (3) of the Income Tax Rates Act 1986.

work in progress amount has the meaning given by section 25-95.

worldwide capital amount, for an *outward investing entity (ADI), has the meaning given by section 820-320.

worldwide debt of an entity and at a particular time has the meaning given by subsection 820-932(1).

worldwide equity of an entity and at a particular time has the meaning given by subsection 820-932(2).

worldwide gearing debt amount:

for an *outward investing financial entity (non-ADI)—has the meaning given by sections 820-110 and 820-111; and

for an inward investment vehicle (financial)—has the meaning given by section 820-217; and

for an *inward investor (financial)—has the meaning given by section 820-219.

written down value of a *depreciating asset has the meaning given by section 45-40.

you has the meaning given by section 4-5.

your area has the meaning given by sections 43-115 and 43-120.

your construction expenditure has the meaning given by sections 43-115 and 43-120.

your earning activity has the meaning given by section 40-755.

zero-capital amount has the meaning given by section 820-942.

(2) So far as a provision of the Income Tax Assessment Act 1997 gives an expression a particular meaning, the provision:

(a) does not also have effect for the purposes of the Income Tax Assessment Act 1936 (the 1936 Act), except as provided in the 1936 Act; and

(b) does not also have effect for the purposes of Part IVC of the Taxation Administration Act 1953, except as provided in that Part.

Income Tax Assessment Act 1997

No. 38, 1997

Compilation No. 264

Compilation date: 21 May 2026

Includes amendments: Act No. 47, 2026

This compilation is in 12 volumes

Volume 1:	Chapter 1, Part 1-1 to Chapter 2, Part 2-5 sections 1-1 to 36-55
Volume 2:	Chapter 2, Part 2-10 to Chapter 2, Part 2-20 sections 40-1 to 67-30
Volume 3:	Chapter 2, Part 2-25 to Chapter 3, Part 3-1 sections 70-1 to 121-35
Volume 4:	Chapter 3, Part 3-3 to Chapter 3, Part 3-5 sections 122-1 to 197-85
Volume 5:	Chapter 3, Part 3-6 to Chapter 3, Part 3-10 sections 200-1 to 253-15
Volume 6:	Chapter 3, Part 3-25 to Chapter 3, Part 3-30 sections 275-1 to 313-85
Volume 7:	Chapter 3, Part 3-32 to Chapter 3, Part 3-50 sections 315-1 to 421-85
Volume 8:	Chapter 3, Part 3-80 to Chapter 3, Part 3-90 sections 615-1 to 721-40
Volume 9:	Chapter 3, Part 3-95 to Chapter 4, Part 4-5 sections 723-1 to 880-205
Volume 10:	Chapter 5, Part 5-30 to Chapter 6, Part 6-5 sections 900-1 to 995-1
Volume 11:	Endnotes 1 to 3
Volume 12:	Endnote 4

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the Income Tax Assessment Act 1997 that shows the text of the law as amended and in force on 21 May 2026 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au).

Application, saving and transitional provisions

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Presentational changes

The Legislation Act 2003 provides for First Parliamentary Counsel to make presentational changes to a compilation. Presentational changes are applied to give a more consistent look and feel to legislation published on the Register, and enable the user to more easily navigate those documents.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. Any modifications affecting the law are accessible on the Register.

Self -repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Endnotes 1

Endnote 1—About the endnotes 1

Endnote 2—Abbreviation key 3

Endnote 3—Legislation history 4

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key— E ndnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history— E ndnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under Legislation Act 2003.section 15V of the

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.

Endnote 2—Abbreviation key

ad = added or inserted	orig = original
am = amended	p = page(s)
amdt = amendment	para = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x	/sub-subparagraph(s)
ch = Chapter(s)	pres = present
cl = clause(s)	prev = previous
cont. = continued	(prev…) = previously
def = definition(s)	pt = Part(s)
Dict = Dictionary	r = regulation(s)/Court rule(s)
disallowed = disallowed by Parliament	reloc = relocated
div = Division(s)	renum = renumbered
ed = editorial change	rep = repealed
exp = expires/expired or ceases/ceased to have	rs = repealed and substituted
effect	s = section(s)/subsection(s)
gaz = gazette	/rule(s)/subrule(s)/order(s)/suborder(s)
LA = Legislation Act 2003	sch = Schedule(s)
LIA = Legislative Instruments Act 2003	SLI = Select Legislative Instrument
(md) = misdescribed amendment can be given	SR = Statutory Rules
effect	sub ch = Sub-Chapter(s)
(md not incorp) = misdescribed amendment	sub div = Subdivision(s)
cannot be given effect	sub pt = Subpart(s)
mod = modified/modification	underlining = whole or part not
No. = Number(s)	commenced or to be commenced
Ord = Ordinance

Endnote 3—Legislation history

Act	Number and year	Assent	Commencement	Application, saving and transitional provisions
Income Tax Assessment Act 1997	38, 1997		1 July 1997 (s 1-2)
Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997	56, 1997		Sch 2 (items 7–10): 1 July 1997 (s 2(4))	Sch 2 (item 10)
Taxation Laws Amendment Act (No. 2) 1997	95, 1997	30 June 1997	s 4 and Sch 3 (items 15–18): 30 June 1997 (s 2(1))
as amended by
Taxation Laws (Technical Amendments) Act 1998	41, 1998	4 June 1998	Sch 6 (items 23, 24): 4 June 1998 (s 2(14))	—
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 50): 29 June 2010 (s 2(1) item 9)	—
Tax Law Improvement Act 1997	121, 1997	8 July 1997	s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))	s 4 and Sch 5 (item 24)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Sch 12 (items 83, 86): 3 July 2002 (s 2(1) item 66)	Sch 12 (item 86)
Franchise Fees Windfall Tax (Consequential Amendments) Act 1997	134, 1997		s 4(2) and Sch 1 (items 3–6): 19 Sept 1997 (s 2)	s 4(2)
Taxation Laws Amendment Act (No. 3) 1997	147, 1997		s 4 and Sch 2 (items 2–7): 14 Oct 1997 (s 2(1)) Sch 6 (items 10–13): 1 July 1997 (s 2(3)) Sch 14 (items 43–60): 1 July 1997 (s 2(7)) Sch 15 (items 7–13): 1 July 1997 (s 2(9))	Sch 6 (item 13) and Sch 15 (item 13)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 64): 29 June 2010 (s 2(1) item 9)	—
Taxation Laws Amendment Act (No. 4) 1997	174, 1997		Sch 6 (items 1–16, 23(1)) and Sch 9 (items 1–23, 30(1)): 21 Nov 1997 (s 2(1), (3))	Sch 6 (item 23(1)) and Sch 9 (item 30(1))
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 6 (item 77): 29 June 2010 (s 2(1) item 9)	—
Farm Household Support Amendment (Restart and Exceptional Circumstances) Act 1997	179, 1997		Sch 2 (items 12–26) and Sch 3 (item 4):	Sch 3 (item 4)
Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997	191, 1997		Sch 2: 7 Dec 1997 (s 2(1))	—
Child Care Payments (Consequential Amendments and Transitional Provisions) Act 1997	196, 1997		Sch 1 (items 19, 20): 9 Dec 1997 (s 2(5))	—
Social Security Legislation Amendment (Parenting and Other Measures) Act 1997	197, 1997		Sch 1 (items 338–343): (s 2(2)) Sch 1 (items 369–381): 1 July 1998 (s 2(2))	Sch 1 (item 343)
Social Security and Veterans’ Affairs Legislation Amendment (Family and Other Measures) Act 1997	202, 1997		Sch 1 (items 44, 45): 1 Jan 1998 (s 2(3))	—
Taxation Laws Amendment Act (No. 1) 1998	16, 1998		s 4, Sch 3–5, Sch 10 (items 1–19) and Sch 11:	s 4, Sch 3 (items 20–22), Sch 4 (item 2), Sch 5 (item 44), Sch 10 (item 19) and Sch 11 (item 123)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (items 74, 75, 86): Royal Assent	Sch. 12 (item 86)
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 34): 29 June 2010	—
Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998	17, 1998			s 4
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 109): 29 June 2010	—
Commonwealth Places (Consequential Amendments) Act 1998	23, 1998			s. 4(2)
Taxation Laws (Technical Amendments) Act 1998	41, 1998	4 June 1998	s 4, Sch 3 (items 4–7), Sch 4 (items 1–3, 5): 4 June 1998 (s 2(1))	s 4, Sch 3 (item 7) and Sch 4 (item 5)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 110): 29 June 2010	—
Social Security Legislation Amendment (Youth Allowance Consequential and Related Measures) Act 1998	45, 1998	17 June 1998	Sch 12 (items 25–46): 1 July 1998 (s 2(1))	—
Tax Law Improvement Act (No. 1) 1998	46, 1998	22 June 1998	s 4, Sch 1, Sch 2 (items 4–48), Sch 3 (items 3–12), Sch 4 (items 2–11), Sch 5 (items 3–5), Sch 6 (items 2–7), Sch 7 (items 2–11), Sch 9 (items 2–6, 8) and Sch 10: 22 June 1998 (s 2(1)–(4))	s 4 and Sch 9 (item 8)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (items 85, 86): Royal Assent	Sch. 12 (item 86)
Taxation Laws Amendment Act (No. 3) 1998	47, 1998	23 June 1998	Schedule 1 (items 2, 4): 1 July 1998 Remainder: Royal Assent	s 4, Sch 1 (item 5), Sch 3 (item 16), Sch 5 (item 4) and Sch 9 (items 14–16)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 65): 29 June 2010	—
Taxation Laws Amendment (Company Law Review) Act 1998	63, 1998	29 June 1998	Sch 6: 1 July 1998 (s 2(3)(a))	Sch 6 (item 18)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Sch 12 (items 60, 61): 1 July 1998 (s 2(1) item 59)	—
Social Security and Veterans’ Affairs Legislation Amendment (Pension Bonus Scheme) Act 1998	67, 1998	30 June 1998	30 June 1998	—
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (items 73, 86): Royal Assent	Sch. 12 (item 86)
Taxation Laws Amendment (Farm Management Deposits) Act 1998	85, 1998	2 July 1998		—
Taxation Laws Amendment (Landcare and Water Facility Tax Offset) Act 1998	91, 1998	14 July 1998	Sch 1 (items 1–13, 19): 14 July 1998 (s 2(1))	Sch 1 (item 19)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (items 80, 86): Royal Assent	Sch. 12 (item 86)
Social Security and Veterans’ Affairs Legislation Amendment (Budget and Other Measures) Act 1998	93, 1998	15 July 1998	Sch 7 (items 40–45): (s 2(9))	Sch 7 (item 45)
Primary Industries and Energy Legislation Amendment Act (No. 1) 1998	102, 1998	30 July 1998	30 July 1998	Sch. 2 (item 11)
Taxation Laws Amendment (Film Licensed Investment Company) Act 1998	108, 1998		(see s. 2)	—
Taxation Laws Amendment (Private Health Insurance) Act 1998	128, 1998			Sch. 2 (item 16)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Sch 12 (item 62): 21 Dec 1998 (s 2(1) item 60)	—
Payment Processing Legislation Amendment (Social Security and Veterans’ Entitlements) Act 1998	132, 1998		Sch 5 (items 2–9): 1 July 1999 (s 2(1))	—
Taxation Laws Amendment Act (No. 3) 1999	11, 1999		Sch 1 (items 277–280, 404): 1 July 1999 (s 2(3))	Sch 1 (item 404)
Assistance for Carers Legislation Amendment Act 1999	13, 1999		Sch 1 (items 122–125, 128): 1 July 1997 (s 2(3)) Sch 1 (items 129–133): 1 July 1998 (s 2(4)) Sch 1 (items 134–137) and Sch 2 (items 50–55, 63, 64(1), (3)): 1 July 1999 (s 2(2)(a), (b))	Sch 1 (items 128, 133, 137) and Sch 2 (items 63, 64(1), (3))
Taxation Laws Amendment Act (No. 1) 1999	16, 1999		s 4, Sch 3 (items 11, 12(3)), Sch 4 and Sch 7 (items 9–14):	s 4, Sch 3 (item 12(3)), Sch 4 (item 2) and Sch 7 (item 14)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 35): 29 June 2010	—
Taxation Laws Amendment (Software Depreciation) Act 1999	39, 1999	31 May 1999	31 May 1999	s 4 and Sch 1 (items 21–24)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 103): 29 June 2010	—
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999	44, 1999	17 June 1999	Sch 7 (item 105): 1 July 1999 (s 3(2)(e), (16) and gaz 1999, No S283)	—
Taxation Laws Amendment Act (No. 6) 1999	54, 1999	5 July 1999	5 July 1999 (s 2(1), (2))	Sch 1 (item 36), Sch 2 (item 16), Sch 5 (item 10) and Sch 7 (item 3)
A New Tax System (Income Tax Laws Amendment) Act 1999	60, 1999	8 July 1999	9 July 1999 (see s. 2)	Sch. 2 (item 7)
A New Tax System (Personal Income Tax Cuts) Act 1999	69, 1999	8 July 1999	9 July 1999 (see s. 2)	Sch. 3 (item 1(1))
A New Tax System (Closely Held Trusts) Act 1999	70, 1999	8 July 1999	8 July 1999	Sch. 2 (item 14)
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999	83, 1999	8 July 1999	Sch 10 (items 24–54, 68(1), 69): 1 July 2000 (s 2(2))	Sch 10 (items 68(1), 69)
Taxation Laws Amendment Act (No. 2) 1999	93, 1999	16 July 1999	Schedule 4 (item 24): Remainder: Royal Assent	s 4 and Sch 1 (item 39(1)) and Sch 3 (item 33)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Sch 12 (item 53): 16 July 1999 (s 2(1) item 53)	—
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 51): 29 June 2010	—
Taxation Laws Amendment Act (No. 4) 1999	94, 1999	16 July 1999	16 July 1999 (s 2(1)–(3))	s 4, Sch 1 (item 30), Sch 2 (items 3, 4, 6), Sch 3 (items 6, 32, 42), Sch 5 (items 35–37) and Sch 6 (item 73)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 78): 29 June 2010	—
Taxation Laws Amendment (Demutualisation of Non-insurance Mutual Entities) Act 1999	103, 1999	16 July 1999	16 July 1999	—
Taxation Laws Amendment Act (No. 7) 1999	117, 1999		Sch 2 (item 2): 22 Sept 1999 (s 2(1))	—
Public Employment (Consequential and Transitional) Amendment Act 1999	146, 1999		Sch 1 (items 532–534): 5 Dec 1999 (s 2(1), (2))	—
Further 1998 Budget Measures Legislation Amendment (Social Security) Act 1999	152, 1999		Sch 4 (items 17–19):	Sch 4 (item 19)
Corporate Law Economic Reform Program Act 1999	156, 1999		Sch 5 (items 17–21): (s 2(2)(b) and gaz 2000, No S114)	—
New Business Tax System (Capital Allowances) Act 1999	164, 1999		Sch 1, Sch 2 (items 1–16, 19–23), Sch 3 (items 1–10, 14) and Sch 4–6: Sch 2 (items 17, 18): never commenced (s 2(2))	Sch 1 (item 15), Sch 2 (item 23), Sch 3 (item 14), Sch 4 (item 12) and Sch 5 (item 6)
New Business Tax System (Capital Gains Tax) Act 1999	165, 1999		s 4, Sch 1 (items 1–53, 61, 62), Sch 2, Sch 3 (items 1–4, 18) and Sch 4:	s 4, Sch 1 (items 61, 62), Sch 2 (item 7) and Sch 3 (item 18)
as amended by
Taxation Laws Amendment Act (No. 7) 2000	173, 2000		Sch 3 (item 16):	—
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 11): 29 June 2010	—
New Business Tax System (Integrity and Other Measures) Act 1999	169, 1999		Sch 5 (items 1–12): (s 2(2)) Sch 1 (items 1–13, 18), Sch 2 (items 1–3, 5), Sch 3 (items 1–4, 7), Sch 4 (items 1–15, 19), Sch 6, Sch 7 (item 11), Sch 8, Sch 9 (items 1–14, 23–33) and Sch 10:	Sch 1 (item 18), Sch 2 (item 5), Sch 3 (item 7), Sch 4 (item 19), Sch 6 (item 16), Sch 7 (item 12(1)), Sch 8 (item 10) and Sch 9 (items 14, 31, 33)
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999	176, 1999		Sch 3: 1 July 2000 (s 2(9))	—
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (items 69, 70, 86): Royal Assent	Sch. 12 (item 86)
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999	177, 1999		Sch 5: Sch 8 (items 1–6): 1 July 2000 (s 2(10))	—
A New Tax System (Pay As You Go) Act 1999	178, 1999		Schedule 1 (items 6, 8, 70–78): 1 July 2000 Remainder: Royal Assent	s 4 and Sch 2 (items 92, 93) s. 2(1A) (ad. by 179, 1999, Sch. 10 [item 19])
as amended by
A New Tax System (Tax Administration) Act 1999	179, 1999		Sch 10 (item 19): (s 2(11))	—
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 1): 29 June 2010	—
A New Tax System (Tax Administration) Act 1999	179, 1999		Sch 7, Sch 8, Sch 16 (items 18, 19, 37) and Sch 18: 22 Dec 1999 (s 2(1), (7)(d), (e)) Sch 11 (items 80–105) and Sch 18 (items 4, 5, 17, 21, 32): 1 July 2000 (s 2(9)(b), (14))	Sch 7 (item 18), Sch 8 (item 16) and Sch 16 (item 37)
as amended by
A New Tax System (Tax Administration) Act (No. 2) 2000	91, 2000	30 June 2000	Sch 3 (items 17, 18): 22 Dec 1999 (s 3(4))	Sch 3 (item 18)
Dairy Industry Adjustment Act 2000	22, 2000			—
A New Tax System (Tax Administration Act (No. 1) 2000	44, 2000	3 May 2000	Sch 3 (item 38), Sch 4 (items 13–16) and Sch 5: 22 Dec 1999 (s 2(1))	—
Taxation Laws Amendment Act (No. 2) 2000	58, 2000	31 May 2000	s 4, Sch 2 (items 2–4(2)), Sch 5, Sch 6 (items 1–13, 17, 18, 20–32, 34), Sch 9 and Sch 10 (items 12–17(3)–(6), 31–38(3)–(7)): 31 May 2000 (s 2(1)) Sch 4: 17 Dec 1999 (s 2(8)) Sch 6 (items 14–16): never commenced (s 2(10)) Sch 6 (item 19): 16 July 1999 (s 2(11)) Sch 8 (item 19): 1 July 1998 (s 2(13))	s 4, Sch 2 (item 4(2)), Sch 4 (item 6), Sch 5 (item 6), Sch 6 (item 34) and Sch 10 (items 17(3)–(6), 38(3)–(7))
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Schedule 12 (items 76, 86): Royal Assent	Sch. 12 (item 86)
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	Schedule 7 (item 170): Royal Assent	—
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 52): 29 June 2010	—
Taxation Laws Amendment Act (No. 3) 2000	66, 2000	22 June 2000	Sch 2 (items 3, 4): 7 Dec 1998 (s 2(3)) Sch 3–5: 22 June 2000 (s 2(1))	Sch 3 (item 5), Sch 4 and Sch 5 (item 2)
Taxation Laws Amendment Act (No. 6) 2000	76, 2000	28 June 2000	28 June 2000	s 4
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 91): 29 June 2010	—
New Business Tax System (Miscellaneous) Act (No. 1) 2000	79, 2000	30 June 2000	s 4: 30 June 2000 (s 2(1)) Sch 1 (items 3, 4(2)), Sch 2 (items 1–7) and Sch 6 (items 1–11, 15): 1 July 2000 (s 2(2))	s 4, Sch 1 (item 4(2)), Sch 2 (item 7) and Sch 6 (item 15)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 17): 29 June 2010	—
New Business Tax System (Alienation of Personal Services Income) Act 2000	86, 2000	30 June 2000	Sch 1 (items 1–26): 30 June 2000 (s 2(1))	Sch 1 (item 26)
New Business Tax System (Miscellaneous) Act (No. 2) 2000	89, 2000	30 June 2000	s 4, Sch 1 (items 1–17, 19–25, 30–32, 34–65, 65A, 68), Sch 2 (items 63–66, 69, 71–79, 79A, 79B, 80–83, 83A, 84), Sch 4, Sch 5 (items 1–31, 34), Sch 6 and Sch 9 (items 5, 9, 26, 43, 55–57, 62, 63, 66, 67): 30 June 2000 (s 2(1)) Sch 1 (item 18): 1 pm (A.C.T.) 11 Nov 1999 (s 2(2)) Sch 1 (items 26–29, 33): 31 May 2000 (s 2(3)) Sch 2 (items 67, 68, 70): 1 July 2001 (s 2(5)) Sch 9 (items 1–4, 6–8, 10–25, 27–42, 44–54, 58–61, 64, 65, 68–73): 1 July 2000 (s 2(11))	s 4, Sch 1 (item 68), Sch 4 (item 6), Sch 5 (items 31, 34) and Sch 6 (item 2)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Sch 12 (items 47–49): 31 May 2000 (s 2(1) item 50)	—
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 18): 29 June 2010	—
New Business Tax System (Integrity Measures) Act 2000	90, 2000	30 June 2000	30 June 2000	Sch. 1 (item 4)
A New Tax System (Tax Administration) Act (No. 2) 2000	91, 2000	30 June 2000	Sch 2 (items 49–53), Sch 4A and Sch 5: 1 July 2000 (s 3(1), (6))	—
Indirect Tax Legislation Amendment Act 2000	92, 2000	30 June 2000	Sch 7 (items 28–30): 1 July 2000 (s 2(1))	—
Taxation Laws Amendment Act (No. 4) 2000	114, 2000		Schedule 4 (items 43, 44): 1 July 1998 Remainder: Royal Assent	s 4 and Sch. 4 (item 82)
as amended by
Taxation Laws Amendment Act (No. 3) 2003	101, 2003		Sch 6 (items 41, 42): 5 Sept 2000 (s 2(1) items 36, 37)	—
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 79): 29 June 2010	—
Patents Amendment (Innovation Patents) Act 2000	140, 2000		24 May 2001	—
Farm Household Support Amendment Act 2000	144, 2000		Sch 2 (items 7–19) and Sch 3 (items 7(3), 8): (s 2(2) and gaz 2000, No S634)	Sch 3 (items 7(3), 8)
Taxation Laws Amendment Act (No. 8) 2000	156, 2000		Sch 6 (items 47, 48, 49(3)) and Sch 7 (item 15):	Sch 6 (item 49(3))
Taxation Laws Amendment Act (No. 7) 2000	173, 2000		s 4, Sch 1, Sch 3 (items 1–15, 17), Sch 4 (items 6–45, 47–49, 51–59, 65(1), (3)) and Sch 6: 21 Dec 2000 (s 2(1)) Sch 4 (items 46, 50): 1 July 1998 (s 2(3)) Sch 5: 31 May 2000 (s 2(4))	s 4, Sch 3 (item 17), Sch 4 (item 65(1), (3)) and Sch 6 (item 6)
as amended by
Taxation Laws Amendment Act (No. 3) 2003	101, 2003		Sch 6 (item 43): 21 Dec 2000 (s 2(1) item 38)	—
Taxation Laws Amendment Act (No. 5) 2003	142, 2003		Schedule 2 (items 50, 51): Royal Assent	Sch. 2 (item 51)
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 94): 29 June 2010	—
Defence Legislation Amendment (Enhancement of the Reserves and Modernisation) Act 2001	10, 2001		Sch 2 (items 62, 94, 95): (s 2(1))	Sch 2 (items 94, 95)
Family and Community Services Legislation Amendment (One-off Payment to the Aged) Act 2001	43, 2001	25 May 2001	25 May 2001	—
Taxation Laws Amendment (Changes for Senior Australians) Act 2001	44, 2001	25 May 2001	25 May 2001	Sch. 3 (item 2)
Corporations (Repeals, Consequentials and Transitionals) Act 2001	55, 2001	28 June 2001	s 4–14 and Sch 3 (items 264–275): 15 July 2001 (s 2(1), (3))	s 4–14
Governor-General Legislation Amendment Act 2001	57, 2001	28 June 2001	28 June 2001	Sch. 2 (item 4)
Taxation Laws Amendment Act (No. 1) 2001	72, 2001	30 June 2001	30 June 2001	Sch. 2 (items 108–110)
as amended by
New Business Tax System (Capital Allowances—Transitional and Consequential) Act 2001	77, 2001	30 June 2001	Sch 3: 30 June 2001 (s 2(2))	Sch 3 (item 6)
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Sch 12 (items 51, 52): 30 June 2001 (s 2(1) item 52)	—
Taxation Laws Amendment Act (No. 3) 2001	73, 2001	30 June 2001	Schedule 1 (items 69–78): 23 May 2001 Schedule 2 (items 48–52): Schedule 3 (items 34–36): Remainder: Royal Assent	Sch. 1 (item 62(2)), Sch. 2 (items 47, 48) and Sch. 3 (item 19)
New Business Tax System (Capital Allowances) Act 2001	76, 2001	30 June 2001	Schedule 2: 1 July 2000 Schedule 3: 9 May 2001 Remainder: Royal Assent	Sch. 1 (item 2), Sch. 2 (item 4) and Sch. 3 (item 3)
New Business Tax System (Capital Allowances—Transitional and Consequential) Act 2001	77, 2001	30 June 2001	Sch 2 (items 149–476, 488): 30 June 2001 (s 2(1))	Sch 2 (item 488)
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Sch 12 (items 44, 45): 30 June 2001 (s 2(1) item 48)	—
Taxation Laws Amendment Act (No. 5) 2002	119, 2002		Sch 3 (items 97–99): 30 June 2001 (s 2(1) item 9)	—
New Business Tax System (Simplified Tax System) Act 2001	78, 2001	30 June 2001	Sch 1 and 2: 30 June 2001 (s 2(1))	Sch 1 (item 2) and Sch 2 (item 24)
Taxation Laws Amendment (Superannuation Contributions) Act 2001	89, 2001	18 July 2001	18 July 2001	Sch. 1 (item 11(1))
Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001	114, 2001		Sch 1 (items 16–19, 21–24): 28 Dec 2002 (s 2)	—
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001	146, 2001		Sch 4 (items 92–101): (s 2(1))	—
New Business Tax System (Thin Capitalisation) Act 2001	162, 2001		Sch 1 (items 1, 14–16) and Sch 2: 1 July 2001 (s 2(1)) Sch 1 (items 17, 19): 15 July 2001 (s 2(2)(b)) Sch 1 (item 18): 1 July 2002 (s 2(3)(b))	—
New Business Tax System (Debt and Equity) Act 2001	163, 2001		1 July 2001	Sch. 1 (item 118)
Taxation Laws Amendment Act (No. 2) 2001	167, 2001		Sch 4 (items 8–10) and Sch 7 and 8: 1 Oct 2001 (s 2(1))	Sch 4 (item 10), Sch 7 (item 15) and Sch 8 (item 4)
Taxation Laws Amendment Act (No. 5) 2001	168, 2001		Schedule 2: 1 July 2000 Remainder: Royal Assent	s 4, Sch. 1 (item 17), Sch. 3 (items 4, 5), Sch. 4 (items 7, 9, 16) and Sch. 5 (item 5)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 87): 29 June 2010	—
Taxation Laws Amendment Act (No. 6) 2001	169, 2001		s 4, Sch 4, Sch 5 (items 1–9) and Sch 6 (items 1–4, 4A–4C, 5, 5A, 6–16, 16L–16N, 17, 19): 1 Oct 2001 (s 2(1), (4), (4B), (4C), (5))	s 4, Sch 4 (item 15), Sch 5 (item 9) and Sch 6 (item 19(1)–(2A))
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Sch 12 (items 58, 59): 1 Oct 2001 (s 2(1) item 58)	—
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 92): 29 June 2010	—
Taxation Laws Amendment (Research and Development) Act 2001	170, 2001		Sch 2 (items 28–44, 51): 12 pm (A.C.T.) (s 2(2)) Sch 2 (items 69–84, 92): 30 June 2001 (s 2(3)) Sch 3 (items 11–13, 19(1)):	Sch 2 (items 51, 92) and Sch 3 (item 19(1))
as amended by
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Sch 12 (item 63): 1 Oct 2001 (s 2(1) item 61)	—
Taxation Laws Amendment (Superannuation Act (No. 1) 2002	15, 2002			Sch. 1 (item 21)
Taxation Laws Amendment Act (No. 1) 2002	26, 2002			Sch. 1 (items 4, 9(1), (2))
Taxation Laws Amendment (Film Incentives) Act 2002	27, 2002			Sch. 1 (item 12)
Taxation Laws Amendment (Baby Bonus) Act 2002	32, 2002	30 May 2002	30 May 2002	s. 4
New Business Tax System (Imputation) Act 2002	48, 2002	29 June 2002	29 June 2002	—
Taxation Laws Amendment (Superannuation) Act (No. 2) 2002	51, 2002	29 June 2002	s. 4, Schedule 1 (item 202(2)) and Schedule 3 (items 3, 4): Royal Assent Schedule 1 (items 185, 186): 1 July 2003	s 4, Sch. 1 (item 202(2)) and Sch. 3 (item 4)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 108): 29 June 2010	—
Taxation Laws Amendment Act (No. 4) 2002	53, 2002	29 June 2002	Schedules 3 and 4: 1 July 2002 Remainder: Royal Assent	s 4, Sch. 1 (item 46), Sch. 2 (items 16, 17) and Sch. 4 (item 15)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 80): 29 June 2010	—
Taxation Laws Amendment Act (No. 2) 2002	57, 2002	3 July 2002	Sch 2: 1 July 2002 (s 2(1) item 3) Sch 4 (items 3, 4): 1 July 2000 (s 2(1) item 5) Sch 4 (items 5–8), Sch 7, Sch 9 (items 9, 11, 12, 15–20, 22–40, 45), Sch 11 (items 2–5), Sch 12 (items 16–18, 20, 25, 26): 3 July 2002 (s 2(1) items 6, 7, 9, 11, 13, 15, 16, 18, 28, 30, 33) Sch 9 (items 10, 13, 14, 21) and Sch 12 (items 23, 24): 1 July 1997 (s 2(1) items 10, 12, 14, 32) Sch 12 (item 19): 30 June 1998 (s 2(1) item 29) Sch 12 (items 21, 22): 22 June 1998 (s 2(1) item 31) Sch 12 (items 27, 28): 16 Apr 1998 (s 2(1) item 34) Sch 12 (item 29): 19 Sept 1997 (s 2(1) item 35)	Sch 4 (items 4(2), 8), Sch 7 (item 3), Sch 9 (item 45), Sch 11 (item 5) and Sch 12 (items 22, 24)
New Business Tax System (Consolidation) Act (No. 1) 2002	68, 2002		(see s. 2)	s 4 and Sch 3 (items 2, 19, 23, 37–39)
as amended by
New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002	90, 2002		Sch 11: 24 Oct 2002 (s 2(1) item 2)	—
New Business Tax System (Consolidation and Other Measures) Act 2003	16, 2003		Sch 19 (items 6, 7): 24 Oct 2002 (s 2(1) items 11, 12)	—
Tax Laws Amendment (2004 Measures No. 7) Act 2005	41, 2005		Sch 10 (item 265): 24 Oct 2002 (s 2(1) item 18)	—
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 12): 29 June 2010	—
New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002	90, 2002		s 4, Sch 1–6, 12, Sch 14 (items 1–15, 17–19), Sch 15 (items 1, 3–15, 19–89) and Sch 16 (items 1, 21–55): 24 Oct 2002 (s 2(1) items 1, 2, 4, 5) Sch 13: 29 June 2002 (s 2(1) item 3)	s 4, Sch 14 (item 19), Sch 15 (items 13–15) and Sch 16 (items 54, 55)
as amended by
Taxation Laws Amendment Act (No. 6) 2003	67, 2003	30 June 2003	Schedule 8 (items 1, 3): Royal Assent	Sch. 8 (item 3)
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 15): 29 June 2010	—
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014	110, 2014	16 Oct 2014	Sch 5 (item 141, 142): 29 June 2002 (s 2(1) item 8) Sch 5 (item 143): 24 Oct 2002 (s 2(1) item 9)	—
Taxation Laws Amendment Act (No. 3) 2002	97, 2002		s. 4, Schedule 1 (item 8) and Schedule 2 (items 9A, 9B, 10–12): Royal Assent	s 4
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 66): 29 June 2010	—
New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002	117, 2002		s 4: 2 Dec 2002 (s 2(1) item 1) Sch 1, 2, Sch 3 (items 1–7), Sch 4, Sch 5 (items 1–12), Sch 6–8, Sch 11 (items 8–11), Sch 12 (items 1–23), Sch 13 (items 1–14) and Sch 14 (items 8–13): 24 Oct 2002 (s 2(1) items 2, 3, 5, 6, 9) Sch 17: 29 June 2002 (s 2(1) item 11)	s 4, Sch 2 (item 11), Sch 8 (item 6), Sch 12 (items 12, 22) and Sch 17 (item 6)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 14): 29 June 2010	—
Taxation Laws Amendment Act (No. 5) 2002	119, 2002		s 4, Sch 1 (items 2–5, 8), Sch 2 and Sch 3 (item 100): 2 Dec 2002 (s 2(1) items 1, 2, 10) Sch 1 (items 6, 7): (see Sch 10 (item 242) of Act No. 41, 2005) Sch 3 (items 4–78): 30 June 2001 (s 2(1) items 3–8)	s 4, Sch 1 (item 8), Sch 2 (item 7) and Sch 3 (item 100)
as amended by
Tax Laws Amendment (2004 Measures No. 7) Act 2005	41, 2005		Sch 10 (item 242): (s 2(1) item 5)	—
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 88): 29 June 2010	—
Taxation Laws Amendment (Venture Capital) Act 2002	136, 2002		Sch 1 (items 1, 5): 31 May 2000 (s 2(1) items 2, 4) Sch 1 (items 2–4, 6–27), Sch 2 (items 18–28), Sch 3 (items 2–18) and Sch 4 (items 1, 2): 19 Dec 2002 (s 2(1) items 3, 5, 6)	Sch 1 (item 27), Sch 2 (item 28) and Sch 3 (item 18)
Taxation Laws Amendment (Structured Settlements and Structured Orders) Act 2002	139, 2002			s 4 and Sch. 1 (item 16A)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 104): 29 June 2010	—
Taxation Laws Amendment Act (No. 1) 2003	12, 2003		Schedule 1: Remainder: Royal Assent	Sch. 2 (item 2) and Sch. 3 (items 2, 6, 11, 13)
New Business Tax System (Consolidation and Other Measures) Act 2003	16, 2003		s 4: 11 Apr 2003 (s 2(1) item 1) Sch 1 (items 1–6, 9–26), Sch 2, 3, Sch 4 (items 1–7), Sch 5 (items 2–5), Sch 6 (items 1–9), Sch 7 (items 1, 2, 4–29), Sch 8, Sch 9 (items 1, 2, 13–21), Sch 10 (item 2), Sch 11 (items 1–3), Sch 12, 13, Sch 14 (items 1–7), Sch 16 (items 1–3), Sch 19 (items 1–3), Sch 21, 22, Sch 23 (items 10–13) and Sch 24 (items 20–23): 24 Oct 2002 (s 2(1) items 1A, 2–11, 13, 14) Sch 7 (item 3): (see Sch 10 (item 224) of Act No. 41, 2005) Sch 25 (items 1–10), Sch 26 (items 1–4, 8), Sch 27 (items 1–19, 21), Sch 28 (items 1–12, 19), Sch 29 (items 12, 13) and Sch 30 (items 1, 2): 29 June 2002 (s 2(1) items 15–19, 21, 23)	s 4, Sch 9 (item 21), Sch 13 (item 5), Sch 24 (item 23), Sch 26 (item 8), Sch 27 (item 21), Sch 28 (item 19) and Sch 30 (item 2)
as amended by
Tax Laws Amendment (2004 Measures No. 7) Act 2005	41, 2005		Sch 10 (item 224): 1 Apr 2005 (s 2(1) item 5) Sch 10 (item 266): 24 Oct 2002 (s 2(1) item 19)	—
Tax Laws Amendment (2010 Measures No. 1) Act 2010	56, 2010	3 June 2010	Sch 5 (items 137, 139, 140): 3 June 2010 (s 2(1) item 11D)	Sch 5 (items 139, 140)
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 13): 29 June 2010	—
Family and Community Services Legislation Amendment (Australians Working Together and other 2001 Budget Measures) Act 2003	35, 2003		Schedules 1, 1A, 2, 4, 5 and 6: Schedule 3: 22 May 2003 Remainder: Royal Assent	Sch. 2 (item 7)
Taxation Laws Amendment Act (No. 2) 2003	65, 2003	30 June 2003	s. 4, Schedule 2, Schedule 3 (items 3–5) and Schedule 5 (item 3): Royal Assent	s 4 and Sch. 2 (item 5)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 53): 29 June 2010	—
Taxation Laws Amendment Act (No. 4) 2003	66, 2003	30 June 2003	s 4, Sch 2 (items 1–5, 17), Sch 3 (items 49–70, 71–128, 129–131, 140, 141), Sch 4, Sch 6 (items 1, 3) and Sch 7 (items 6–9): 30 June 2003 (s 2(1) items 1, 3, 6–8, 8B–12, 12B, 14, 15, 17, 18) Sch 3 (items 70A, 128A): 2 Apr 2003 (s 2(1) items 8A, 12A)	s 4, Sch 2 (item 17), Sch 3 (items 140(1)–(6), (8), 141), Sch 4 (item 5), Sch 6 (item 3) and Sch 7 (item 9)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 81): 29 June 2010	—
Taxation Laws Amendment Act (No. 6) 2003	67, 2003	30 June 2003	s 4, Sch 10 (items 1–11) and Sch 12: 30 June 2003 (s 2(1) items 1, 6, 7, 12) Sch 3, 4 and Sch 5 (items 1–3): 24 Oct 2002 (s 2(1) item 3) Sch 9 (items 16, 17): 1 Sept 2003 (s 2(1) item 5) Sch 10 (items 17–23): 17 Dec 2003 (s 2(1) item 9)	s 4 and Sch 10 (item 23)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 93): 29 June 2010	—
Australian Heritage Council (Consequential and Transitional Provisions) Act 2003	86, 2003		Sch 1 (items 4–6): 1 Jan 2004 (s 2(1) item 2)	Sch 1 (item 5)
Taxation Laws Amendment Act (No. 3) 2003	101, 2003		s. 4, Schedule 1 (items 2–20, 22), Schedule 2 (items 1–12), Schedule 3 (items 2–6) and Schedule 6 (items 16, 22–25, 27, 28, 30): Royal Assent s. 5: Sch 6 (items 17–19): 1 July 1997 (s 2(1) items 17, 18) Sch 6 (items 20, 21): 21 Dec 2000 (s 2(1) items 19, 20) Sch 6 (item 26): 10 Dec 1999 (s 2(1) item 22) Sch 6 (item 29): 30 June 2000 (s 2(1) item 25)	s 4, 5, Sch. 1 (item 22), Sch. 2 (item 12) and Sch. 3 (item 6) s. 2(1) (am. by 67, 2003, Sch. 10 [item 13])
as amended by
Taxation Laws Amendment Act (No. 6) 2003	67, 2003	30 June 2003	Schedule 10 (items 13–16): (see s. 2(1))	—
Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005	147, 2005		Schedule 5 (items 19, 20): Royal Assent	Sch. 5 (item 20)
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 67): 29 June 2010	—
Taxation Laws Amendment Act (No. 8) 2003	107, 2003		Sch 6: 1 July 2003 (s 2(1) item 3) Sch 7 (items 6–8): 30 June 2003 (s 2(1) item 5) Sch 7 (item 15): 17 Dec 2003 (s 2(1) item 7) Remainder: 21 Oct 2003 (s 2(1) items 1, 2, 4, 6, 8)	s 4, Sch 1 (item 9(1)), Sch 2 (item 40), Sch 3 (item 2), Sch 5 (item 3) and Sch 7 (items 9, 18) s. 2(1) (am. by 23, 2005, Sch. 11 [item 1])
as amended by
Tax Laws Amendment (2004 Measures No. 6) Act 2005	23, 2005		Sch 11: 21 Oct 2003 (s 2(1) item 8)	—
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 95): 29 June 2010	—
Superannuation (Government Co-contribution for Low Income Earners) (Consequential Amendments) Act 2003	111, 2003			Sch. 1 (item 25)
New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003	133, 2003			s 4, Sch. 1 (item 17(2)), Sch. 2 (item 9), Sch. 3 (item 2) and Sch. 4 (items 77, 78)
as amended by
Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009	15, 2009	26 Mar 2009	Sch 1 (items 113, 114): 17 Dec 2003 (s 2(1) item 3)	Sch 1 (item 114)
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 19): 29 June 2010	—
Financial Services Reform Amendment Act 2003	141, 2003		Schedule 3 (item 1):	—
Taxation Laws Amendment Act (No. 5) 2003	142, 2003		s 4, Sch 1 (items 1–15, 18–40), Sch 2 (items 1, 2, 4–29, 33–49, 52, 53), Sch 3, Sch 7 (items 1–23) and Sch 8 (items 4–17, 17A, 17B, 18–21, 24(2), (3)): 17 Dec 2003 (s 2(1) items 1–5, 10, 11, 13)	s 4, Sch 1 (item 1), Sch 2 (items 1, 49), Sch 3 (items 15, 18), Sch 7 (items 15, 23) and Sch 8 (items 24(2), (3))
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 89): 29 June 2010	—
Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003	150, 2003		Sch 2 (items 136–143): 1 Jan 2004 (s 2(1) item 16)	—
Taxation Laws Amendment Act (No. 2) 2004	20, 2004		Schedule 6: 1 July 2000 Remainder: Royal Assent	s 4, Sch. 3 (item 6), Sch. 4 (item 9), Sch. 7 (item 9) and Sch. 8 (item 14)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 54): 29 June 2010	—
Family Assistance Legislation Amendment (Extension of Time Limits) Act 2004	33, 2004			Sch. 1 (item 9)
Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004	52, 2004		Schedule 4 (items 10–13, 14(2), (3), 15): 1 July 2004 (see s. 2)	Sch. 4 (items 14(2), (3), 15)
Family Assistance Legislation Amendment (More Help for Families—Increased Payments) Act 2004	59, 2004	26 May 2004	Schedule 2 (items 36–42): 1 July 2004	Sch. 2 (items 38, 42)
Family Assistance Legislation Amendment (More Help for Families—One-off Payments) Act 2004	60, 2004	26 May 2004	26 May 2004	—
Bankruptcy Legislation Amendment Act 2004	80, 2004	23 June 2004	Sch 1 (items 197, 212, 213, 215): (s 2(1) item 2)	Sch 1 (items 212, 213, 215)
Tax Laws Amendment (2004 Measures No. 2) Act 2004	83, 2004	25 June 2004	s 4, Sch 1 (items 116–124), Sch 2 (items 1, 2, 5–8, 10–18, 20–33, 36–50, 52–64, 67–74), Sch 3 (items 4–7), Sch 5 (items 1, 2), Sch 6, Sch 8 (items 9–11), Sch 10 (items 43, 44) and Sch 12: 25 June 2004 (s 2(1) items 1, 12–14, 16, 17, 20, 27, 29, 30) Sch 1 (items 2–79): 30 June 2000 (s 2(1) item 2) Sch 1 (items 85–94): 30 June 2001 (s 2(1) items 3–5) Sch 1 (items 95–99): 24 Oct 2002 (s 2(1) item 6) Sch 1 (item 100): 19 Dec 2002 (s 2(1) item 7) Sch 1 (items 101–104) and Sch 10 (items 23–29, 30–42): 30 June 2003 (s 2(1) items 8, 9, 24–26) Sch 1 (items 105, 106): 17 Dec 2003 (s 2(1) item 10) Sch 10 (items 3–22): 29 June 2002 (s 2(1) item 23)	s 4, Sch 1 (items 126(2)–(5), (8)–(10)), Sch 2 (items 1, 6, 37, 53, 64), Sch 3 (items 6, 7), Sch 5 (item 2), Sch 6 (item 4), Sch 8 (item 11), Sch 10 (items 43(2)–(4), 44) and Sch 12 (items 9, 16) s. 2(1) (am. by 41, 2005, Sch. 10 [item 269])
as amended by
Tax Laws Amendment (2004 Measures No. 7) Act 2005	41, 2005		Sch 10 (item 269): 25 June 2004 (s 2(1) item 22)	—
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 112): 29 June 2010	—
Superannuation Laws Amendment (2004 Measures No. 1) Act 2004	92, 2004	29 June 2004	29 June 2004	Sch. 1 (item 3)
Superannuation Laws Amendment (2004 Measures No. 2) Act 2004	93, 2004	29 June 2004	s. 4(1) and Schedule 1 (item 3): Royal Assent	s. 4(1)
Tax Laws Amendment (2004 Measures No. 1) Act 2004	95, 2004	29 June 2004	s. 4, Schedules 2, 3, 5 and 11: Royal Assent Schedule 7 (items 1–10, 13): 1 July 2004 Schedule 10 (items 28–39, 44, 45): 1 July 2005	s 4, Sch. 2 (item 11), Sch. 3 (items 7–9), Sch. 5 (item 9), Sch. 7 (item 13) and Sch. 10 (items 44, 45)
as amended by
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	Sch 7 (item 210): 1 July 2005 (s 2(1) item 22)	—
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 111): 29 June 2010	—
New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004	96, 2004	29 June 2004	29 June 2004	Sch. 1 (item 1) and Sch. 2 (item 140(2), (3)
as amended by
New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005	64, 2005	26 June 2005	Sch 5: 29 June 2004 (s 2(1) item 5)	—
Veterans’ Entitlements (Clarke Review) Act 2004	100, 2004	30 June 2004	Schedule 2 (items 32–35):	—
Taxation Laws Amendment Act (No. 1) 2004	101, 2004	30 June 2004	s. 4, Schedule 1 (items 2–4), Schedule 9, Schedule 10 (items 7–37) and Schedule 11 (items 144–146): Royal Assent Sch 2 and Sch 7 (items 1–8): 30 June 2003 (s 2(1) items 3, 8) Sch 3: 1 July 2003 (s 2(1) item 4) Sch 11 (item 35): 30 June 2000 (s 2(1) item 13) Sch 11 (items 52–59, 88, 89): 1 July 2000 (s 2(1) item 14) Sch 11 (items 141–143): 1 July 2001 (s 2(1) item 16)	s 4, Sch. 1 (item 4), Sch. 3 (item 72), Sch. 7 (item 8), Sch. 9 (item 17) and Sch. 11 (items 143, 145)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 36): 29 June 2010	—
Tax Laws Amendment (2004 Measures No. 3) Act 2004	105, 2004	30 June 2004	Schedule 2: Remainder: Royal Assent	s 4 and Sch. 1 (item 19)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 113): 29 June 2010	—
Tax Laws Amendment (Wine Producer Rebate and Other Measures) Act 2004	129, 2004		Schedules 1 and 3: Remainder: Royal Assent	Sch. 3 (item 25)
Family and Community Services and Veterans’ Affairs Legislation Amendment (2004 Election Commitments) Act 2004	132, 2004		Schedule 1 (items 1, 2, 17, 18) and Schedule 2 (items 1, 2, 13–15, 24): 1 Dec 2004	Sch. 2 (items 13, 24)
Private Health Insurance Incentives Amendment Act 2005	9, 2005			Sch. 1 (item 7)
New International Tax Arrangements (Managed Funds and Other Measures) Act 2005	21, 2005			Sch. 1 (item 7) and Sch. 3 (item 47(1))
Tax Laws Amendment (2004 Measures No. 6) Act 2005	23, 2005		s. 4, Schedule 1 (items 2–8, 11, 13–19, 21–24, 26, 27, 29–32), Schedule 2 (items 1–11, 14), Schedule 3 (items 1–13, 75–102, 111(1)–(3)), Schedules 4–6, 8, 10 and Schedule 12 (items 2–6, 11(1)): Royal Assent Schedule 12 (item 1): 1 July 2000	s 4, Sch. 1 (items 1, 19), Sch. 2 (item 14), Sch. 3 (item 111(1)–(3)), Sch. 4 (item 2), Sch. 6 (item 14), Sch. 8 (item 8), Sch. 10 (item 23) and Sch. 12 (item 11(1))
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 114): 29 June 2010	—
Tax Laws Amendment (2004 Measures No. 7) Act 2005	41, 2005		s. 4, Schedule 1 (items 1–11), Schedule 2 (items 1–9, 11), Schedule 3 (items 17–22), Schedule 6 (items 1–3, 5, 12–15, 17–28), Schedule 7, Schedule 10 (items 36–221, 271–273) and Schedule 11 (items 4, 5): Royal Assent Sch 10 (item 247): 28 Dec 2002 (s 2(1) item 9) Sch 10 (items 248, 259, 260): 24 Oct 2002 (s 2(1) items 10, 14, 15) Sch 10 (items 249, 250–257, 263, 264): 29 June 2002 (s 2(1) items 11, 12, 17) Sch 10 (item 258): 30 June 2000 (s 2(1) item 13) Sch 10 (items 261, 262): 1 July 2000 (s 2(1) item 16)	s 4, Sch. 1 (item 11), Sch. 2 (item 11), Sch. 3 (item 22), Sch. 6 (item 1), Sch. 7 (item 20) and Sch. 11 (item 5)
as amended by
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Schedule 6 (item 115): 29 June 2010	—
Australian Communications and Media Authority (Consequential and Transitional Provisions) Act 2005	45, 2005		Schedule 1 (items 66, 67) and Schedule 4: 1 July 2005 (see s. 2(1))	Sch. 4
Social Security Legislation Amendment (One-off Payments for Carers) Act 2005	55, 2005	25 May 2005	25 May 2005	Sch. 2 (item 1)
as amended by
Social Security and Veterans’ Entitlements Legislation Amendment (One-off Payments and Other Budget Measures) Act 2008	19, 2008	26 May 2008	Schedule 3 (item 70): Royal Assent	—
as amended by
Statute Law Revision Act 2010	8, 2010	1 Mar 2010	Sch 2 (item 20): 26 May 2008 (s 2(1) item 21)	—
Statute Update (Autumn 2018) Act 2018	41, 2018	22 May 2018	Sch 5 (item 1): 19 June 2018 (s 2(1) item 4)	—
Film Licensed Investment Company (Consequential Provisions) Act 2005	58, 2005	26 June 2005	Schedule 1: 27 June 2005 (see s. 2(1)) Remainder: Royal Assent	Sch. 1 (item 17)
Tax Laws Amendment (2005 Measures No. 3) Act 2005	63, 2005	26 June 2005	Schedule 1 (items 5–23): Royal Assent	Sch. 1 (item 23)
New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005	64, 2005	26 June 2005	Schedule 2: 27 June 2005 Schedule 5: 29 June 2004 Remainder: Royal Assent	Sch. 2 (item 11(2)), Sch. 3 (items 11, 39) and Sch. 4 (items 40, 41)
Social Security Amendment (Extension of Youth Allowance and Austudy Eligibility to New Apprentices) Act 2005	66, 2005	26 June 2005	Schedules 1 and 2: 1 July 2005 Schedule 3: 20 Mar 2000 (see s. 2(1)) Remainder: Royal Assent	Sch. 2 (item 3)
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 1) 2005	75, 2005	29 June 2005	29 June 2005	Sch. 1 (item 31)
Tax Laws Amendment (2005 Measures No. 1) Act 2005	77, 2005	29 June 2005	29 June 2005	Sch. 2 (item 3) and Sch. 4 (item 5)
Tax Laws Amendment (2005 Measures No. 2) Act 2005	78, 2005	29 June 2005	29 June 2005	Sch. 1 (item 3) and Sch. 3 (items 5, 12)
Superannuation (Consequential Amendments) Act 2005	81, 2005	29 June 2005	Schedule 7 (items 2, 3): 1 July 2005	Sch. 7 (item 3)
as amended by
Superannuation Legislation Amendment (Trustee Board and Other Measures) (Consequential Amendments) Act 2008	26, 2008	23 June 2008	Schedule 1 (items 117–121): Royal Assent	—
Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005	147, 2005		Schedule 1 (items 4–168, 169(2), 170–176), Schedule 2 (items 1, 12–24, 26–28), Schedule 3, Schedule 4 (items 4–12), Schedule 5 (items 13, 14, 20), Schedule 6 (items 1, 2, 10(1)) and Schedule 7 (items 14–16, 20): Royal Assent	Sch. 1 (items 169(2), 170–176), Sch. 2 (items 26–28), Sch. 3 (item 5), Sch. 4 (item 12), Sch. 5 (item 20), Sch. 6 (item 10(1)) and Sch. 7 (item 20)
Tax Laws Amendment (2005 Measures No. 4) Act 2005	160, 2005		Schedule 1 (items 1–10, 14(1)) and Schedule 2 (items 1–12): Royal Assent	Sch. 1 (item 14(1)) and Sch. 2 (item 12)
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005	161, 2005		Schedule 1 (item 26) and Schedule 2 (items 6–14, 32): Royal Assent	Sch. 2 (item 32)
Tax Laws Amendment (2005 Measures No. 5) Act 2005	162, 2005		Schedule 2 (items 1–13), Schedule 3 (items 1–3, 16–19, 33) and Schedule 6 (items 28–32): Royal Assent Schedule 6 (items 1–5, 7–13): 1 July 2005 Sch 6 (items 6, 16–25): 1 July 2001 (s 2(1) items 4, 6)	Sch. 2 (item 13), Sch. 3 (item 33) and Sch. 6 (items 13, 25)
Tax Laws Amendment (2005 Measures No. 6) Act 2006	13, 2006			Sch. 1 (item 2), Sch. 2 (item 4) and Sch. 3 (item 3)
Offshore Petroleum (Repeals and Consequential Amendments) Act 2006	17, 2006		Sch 2 (items 41, 42): 1 July 2008 (s 2(1) item 2)	Sch 2 (item 42)
Tax Laws Amendment (2006 Measures No. 1) Act 2006	32, 2006			Sch. 1 (item 40(1)–(7), (9)), Sch. 2 (item 51) and Sch. 3 (item 17)
as amended by
Statute Law Revision Act 2010	8, 2010	1 Mar 2010	Sch 2 (item 23): 6 Apr 2006 (s 2(1) item 23)	—
Social Security and Veterans’ Entitlements Legislation Amendment (One-off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006	41, 2006	22 May 2006	22 May 2006	—
Family Law Amendment (Shared Parental Responsibility) Act 2006	46, 2006	22 May 2006	Schedule 4 (items 113A, 113B, 129, 138A): 1 July 2006	Sch. 4 (items 129, 138A)
Tax Laws Amendment (Personal Tax Reduction and Improved Depreciation Arrangements) Act 2006	55, 2006	19 June 2006	Schedules 1, 3 and 4: 1 July 2006 Remainder: Royal Assent	—
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	s. 4, Schedules 1, 2, Schedule 3 (items 1–3, 7), Schedule 4, Schedule 5 (items 1–3) and Schedule 7 (items 51–113, 213–216, 257–263): Royal Assent Sch 7 (items 179–188): 1 July 2004 (s 2(1) item 15) Sch 7 (item 189): 5 July 1999 (s 2(1) item 16) Sch 7 (item 190): 30 June 2000 (s 2(1) item 17) Sch 7 (item 191): 24 Oct 2002 (s 2(1) item 18) Sch 7 (item 192): 30 June 2004 (s 2(1) item 19) Sch 7 (item 193): 22 Dec 1999 (s 2(1) item 20)	s. 4, Sch. 1 (item 3), Sch. 3 (item 7), Sch. 4 (item 6), Sch. 5 (item 3) and Sch. 7 (items 55, 69, 92)
as amended by
Tax Laws Amendment (2009 Measures No. 6) Act 2010	19, 2010	24 Mar 2010	Sch 3 (item 3): 22 June 2006 (s 2(1) item 6) Sch 3 (item 12): 24 Mar 2010 (s 2(1) item 9)	Sch. 3 (item 12)
Electoral and Referendum Amendment (Electoral Integrity and Other Measures) Act 2006	65, 2006	22 June 2006	Schedule 4 (items 1–10, 12): Royal Assent	Sch. 4 (item 12)
Fuel Tax (Consequential and Transitional Provisions) Act 2006	73, 2006	26 June 2006	Schedule 5 (items 5–38, 156–159): 1 July 2006 (see s. 2(1))	—
Tax Laws Amendment (2006 Measures No. 3) Act 2006	80, 2006	30 June 2006	Schedule 1 (items 2–4), Schedule 2, Schedule 4 (items 1, 5–9, 14, 20, 23–30), Schedule 5, Schedule 6 (items 3–7) and Schedule 11 (items 1, 2, 4–24): Royal Assent Schedule 3 (items 2–5): 30 June 2006 (s 2(1) item 3)	Sch. 1 (item 4), Sch. 2, Sch. 3 (item 5), Sch. 4 (items 14, 30), Sch. 5 (item 2) and Sch. 11 (items 23, 24) s. 2(1) (item 10) (rep. by 12, 2012, Sch. 6 [item 8])
as amended by
Tax Laws Amendment (2011 Measures No. 9) Act 2012	12, 2012	21 Mar 2012	Sch 6 (items 8, 9): 30 June 2006 (s 2(1) item 8)	—
Families, Community Services and Indigenous Affairs and Other Legislation (2006 Budget and Other Measures) Act 2006	82, 2006	30 June 2006	Schedule 4 (items 6–9):	—
International Tax Agreements Amendment Act (No. 1) 2006	100, 2006			Sch. 1 (item 11)
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006	101, 2006		Schedules 3 and 4: Remainder: Royal Assent	Sch. 6 (items 1, 4–11)
as amended by
Tax Laws Amendment (2006 Measures No. 7) Act 2007	55, 2007		Schedule 4 (item 5): Royal Assent	—
Tax Laws Amendment (2007 Measures No. 2) Act 2007	78, 2007	21 June 2007	Schedule 5 (item 9): Royal Assent	—
Tax Laws Amendment (2009 Measures No. 2) Act 2009	42, 2009	23 June 2009	Sch 5 (items 13, 14): 1 Jan 2008 (s 2(1) item 11)	—
Statute Law Revision Act 2010	8, 2010	1 Mar 2010	Sch 2 (item 29): 14 Sept 2006 (s 2(1) item 25)	—
Tax Laws Amendment (2011 Measures No. 2) Act 2011	41, 2011	27 June 2011	Sch 5 (items 55, 56): 1 Jan 2008 (s 2(1) item 16)	Sch 5 (item 56)
Australian Participants in British Nuclear Tests (Treatment) (Consequential Amendments and Transitional Provisions) Act 2006	136, 2006		Schedules 1 and 2: 1 Dec 2006 (see s. 2(1)) Remainder: Royal Assent	Sch. 2 (items 1–3)
Tax Laws Amendment (2006 Measures No. 4) Act 2006	168, 2006		Schedule 3 (items 3–5): Remainder: Royal Assent	s. 4, Sch. 1 (items 10, 11), Sch. 3 (item 2) and Sch. 4 (item 112)
as amended by
Statute Law Revision Act 2010	8, 2010	1 Mar 2010	Sch 2 (item 24): 1 Mar 2010 (s 2(1) item 24)	—
Tax Laws Amendment (2006 Measures No. 6) Act 2007	4, 2007		Schedule 1 and Schedule 2 (items 11–16, 26): Royal Assent	—
Tax Laws Amendment (Simplified Superannuation) Act 2007	9, 2007		Schedule 1 (items 1, 2, 5–17, 24(1)), Schedule 2 (items 1, 2), Schedule 3, Schedule 5 (items 6–8, 36(1)) and Schedule 10: Royal Assent	Sch. 1 (items 2, 24(1)), Sch. 2 (item 2), Sch. 5 (items 8, 36(1)) and Sch. 10 (item 96)
Superannuation Legislation Amendment (Simplification) Act 2007	15, 2007		s 4, Sch 1 (items 150–236, 240, 242–260, 406(1)–(3)), Sch 3 (items 8–44, 66) and Sch 4 (items 1–8): 15 Mar 2007 (s 2(1) items 1, 2, 6, 8, 9) Sch 2: 12 Apr 2007 (s 2(1) item 3)	s 4, Sch 1 (item 406(1)–(3)), Sch 2 (item 12) and Sch 3 (item 66)
as amended by
Tax Laws Amendment (2007 Measures No. 4) Act 2007	143, 2007		Sch 5 (item 28): 24 Sept 2007 (s 2(1) item 5)	—
Tax Laws Amendment (2009 Measures No. 6) Act 2010	19, 2010	24 Mar 2010	Sch 3 (item 9): 15 Mar 2007 (s 2(1) item 8) Sch 3 (item 12): 24 Mar 2010 (s 2(1) item 9)	Sch 3 (item 12)
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015	126, 2015	10 Sept 2015	Sch 1 (item 589): 5 Mar 2016 (s 2(1) item 2)	—
Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007	32, 2007		Schedule 2 (item 52): (see s. 2(1)) Schedule 3 (items 7A, 8, 9, 9A–9C): 1 July 2007	Sch. 3 (item 9A)
Tax Laws Amendment (2006 Measures No. 7) Act 2007	55, 2007			Sch. 1 (item 68(1)), Sch. 5 (item 2) and Sch. 7 (item 5)
Tax Laws Amendment (2007 Measures No. 1) Act 2007	56, 2007			Sch. 3 (item 39)
Social Security and Veterans’ Affairs Legislation Amendment (One-off Payments and Other 2007 Budget Measures) Act 2007	66, 2007	11 May 2007	Schedule 1 (items 17–26) and Schedule 3 (items 13–16): Royal Assent	—
Tax Laws Amendment (2007 Measures No. 2) Act 2007	78, 2007	21 June 2007	Schedule 7 (items 2–14): 1 July 2005 Schedule 8 (items 350–353): 19 Dec 2002 (s 2(1) item 7) Remainder: Royal Assent	s. 4, Sch. 1 (item 7), Sch. 2 (item 18), Sch. 4 (item 10), Sch. 6 (item 10), Sch. 7 (items 15, 16) and Sch. 8 (items 85, 205)
Tax Laws Amendment (2007 Measures No. 3) Act 2007	79, 2007	21 June 2007	Schedule 1 (items 28, 29, 39–42, 43(1), (6)), Schedules 3, 4, Schedule 6 (items 3–8), Schedule 9 (items 14–26, 30, 34) and Schedule 10 (items 10–13, 32): Royal Assent Schedule 8 (items 2, 12–25, 26(1)–(3)): 1 July 2007	Sch. 1 (item 43(1), (6)), Sch. 3 (items 3, 4), Sch. 4 (items 4, 5), Sch. 6 (item 8), Sch. 8 (item 26(1)–(3)), Sch. 9 (items 30, 34) and Sch. 10 (item 32)
Tax Laws Amendment (Small Business) Act 2007	80, 2007	21 June 2007	21 June 2007	Sch. 1 (item 8), Sch. 2 (item 67(2), (3)), Sch. 3 (item 176), Sch. 4 (item 31(1)), Sch. 7 (item 2) and Sch. 8 (item 9)
as amended by
Statute Law Revision Act 2010	8, 2010	1 Mar 2010	Sch 2 (items 30, 31): 21 June 2007 (s 2(1) items 26, 27)	—
Families, Community Services and Indigenous Affairs Legislation Amendment (Child Support Reform Consolidation and Other Measures) Act 2007	82, 2007	21 June 2007	Schedule 6 (items 39, 40): 1 July 2007	—
Veterans’ Affairs Legislation Amendment (2007 Measures No. 1) Act 2007	89, 2007	21 June 2007	Schedule 5: 1 July 2007	—
Families, Community Services and Indigenous Affairs Legislation Amendment (Child Care and Other 2007 Budget Measures) Act 2007	113, 2007	28 June 2007	Schedule 1 (items 20–22): 1 July 2007	—
Social Security Amendment (Apprenticeship Wage Top-Up for Australian Apprentices) Act 2007	114, 2007	28 June 2007	Schedule 1: 1 July 2007 Remainder: Royal Assent	Sch. 1 (item 3)
Financial Sector Legislation Amendment (Restructures) Act 2007	117, 2007	28 June 2007	28 June 2007	Sch. 2 (item 4) and Sch. 3 (item 24)
Tax Laws Amendment (2007 Measures No. 4) Act 2007	143, 2007		Schedule 1 (items 1, 4, 128–194, 222, 223, 225, 226), Schedule 2, Schedule 5 (items 1–16, 48(1)–(3)), Schedule 6 and Schedule 7 (items 18–68): Royal Assent Schedule 5 (items 31–46): 15 Mar 2007 (s 2(1) item 6)	Sch. 1 (items 222, 223, 225, 226), Sch. 2 (item 6), Sch. 5 (item 48(1)–(3)) and Sch. 7 (items 22, 38)
International Trade Integrity Act 2007	147, 2007		Schedule 2 (items 5–9):	Sch. 2 (item 9)
Financial Sector Legislation Amendment (Simplifying Regulation and Review) Act 2007	154, 2007		Schedule 1 (items 173–176): Schedule 1 (item 296): Royal Assent	Sch. 1 (item 296)
Higher Education Endowment Fund (Consequential Amendments) Act 2007	161, 2007		Schedule 1: 25 Sept 2007 (see s. 2(1)) Remainder: Royal Assent	—
Tax Laws Amendment (2007 Measures No. 5) Act 2007	164, 2007		s. 4, Schedule 1 (items 1–24, 36–67, 71), Schedules 2–6, Schedule 7 (items 1–3, 5–12, 14), Schedule 8 (items 6–13), Schedule 9 and Schedule 10 (items 1, 7–25, 91, 92): Royal Assent Schedule 10 (items 57–88): 1 July 2010 Sch 12 (items 72–87): (s 2(1) item 9)	s. 4, Sch. 1 (item 71), Sch. 2 (item 2), Sch. 3 (item 11), Sch. 4 (item 7), Sch. 5 (item 3), Sch. 6 (item 68), Sch 7 (item 14), Sch. 8 (item 13), Sch. 9 (item 3) and Sch. 10 (items 91, 92)
as amended by
Tax Laws Amendment (2009 Measures No. 4) Act 2009	88, 2009	18 Sept 2009	Schedule 5 (item 343): Royal Assent	—
Families, Community Services and Indigenous Affairs Legislation Amendment (Child Disability Assistance) Act 2007	182, 2007		Schedule 1: Remainder: Royal Assent	—
Families, Community Services and Indigenous Affairs Legislation Amendment (Further 2007 Budget Measures) Act 2007	183, 2007			—
Social Security Legislation Amendment (2007 Budget Measures for Students) Act 2007	184, 2007		Schedule 3: 1 Jan 2008	Sch. 3 (item 10)
Workplace Relations Amendment (Transition to Forward with Fairness) Act 2008	8, 2008		Sch 1 (item 271): 28 Mar 2008 (s 2(1) item 2)	—
Screen Australia and the National Film and Sound Archive (Consequential and Transitional Provisions) Act 2008	13, 2008		Sch 1 (items 3, 4): 1 July 2008 (s 2(1) item 2)	—
Social Security and Veterans’ Entitlements Legislation Amendment (One-off Payments and Other Budget Measures) Act 2008	19, 2008	26 May 2008	Schedule 1 (items 17–25) and Schedule 3 (items 14–32): Royal Assent	—
Tax Laws Amendment (Election Commitments No. 1) Act 2008	32, 2008	23 June 2008	23 June 2008	Sch. 1 (item 58) and Sch. 2 (item 3)
Tax Laws Amendment (2008 Measures No. 2) Act 2008	38, 2008	24 June 2008	Schedule 1, Schedules 3–6, Schedule 7 (items 1–3, 5), Schedule 8 (items 1–11), Schedule 9 (items 2–4), Schedule 10, Schedule 12 and Schedule 13: 24 June 2008 Schedule 8 (items 12–21): 1 July 2012	Sch. 1 (item 19), Sch. 3 (item 3), Sch. 4 (item 5), Sch. 5 (item 4), Sch. 7 (item 5), Sch. 8 (items 11, 21), Sch. 9 (item 4), Sch. 10 (item 5), Sch. 12 (item 2) and Sch. 13 (item 3)
First Home Saver Accounts (Consequential Amendments) Act 2008	45, 2008	25 June 2008	26 June 2008	—
Veterans’ Entitlements Legislation Amendment (2007 Election Commitments) Act 2008	48, 2008	25 June 2008	Schedule 3 (items 1, 2, 16(1)): 1 July 2008	Sch. 3 (item 16(1))
Tax Laws Amendment (Budget Measures) Act 2008	59, 2008	30 June 2008	30 June 2008	Sch. 1 (items 9, 15) and Sch. 2 (item 2)
as amended by
Tax Laws Amendment (2008 Measures No. 6) Act 2009	14, 2009	26 Mar 2009	Schedule 4 (item 51): Royal Assent	—
Social Security and Other Legislation Amendment (Employment Entry Payment) Act 2008	64, 2008	30 June 2008	1 July 2008	Sch. 1 (item 11(1))
Tax Laws Amendment (2008 Measures No. 3) Act 2008	91, 2008		Schedule 1: Royal Assent	Sch. 1 (item 9)
First Home Saver Accounts (Further Provisions) Amendment Act 2008	92, 2008		Schedule 1 (items 10–22, 26):	Sch. 1 (item 26)
Tax Laws Amendment (2008 Measures No. 4) Act 2008	97, 2008		Sch 1 (items 3–12) and Sch 3 (items 44–173, 189): 3 Oct 2008 (s 2(1) items 2, 3–5)	Sch 1 (item 12) and Sch 3 (items 147, 155)
Family Law Amendment (De Facto Financial Matters and Other Measures) Act 2008	115, 2008	21 Nov 2008	Sch 2 (items 34–41): 1 Mar 2009 (s 2(1) item 5)	—
Dairy Adjustment Levy Termination Act 2008	123, 2008	25 Nov 2008	Schedule 3 (items 1, 2): 26 Nov 2008	Sch. 3 (item 2)
National Rental Affordability Scheme (Consequential Amendments) Act 2008	130, 2008	28 Nov 2008	1 July 2008	Sch. 1 (item 14)
Social Security and Other Legislation Amendment (Economic Security Strategy) Act 2008	131, 2008	1 Dec 2008	Schedule 5 (items 3–12): Royal Assent	—
Tax Laws Amendment (Education Refund) Act 2008	141, 2008	9 Dec 2008	Schedule 1 (items 2–5, 10): Royal Assent	Sch. 1 (item 10)
Same-Sex Relationships (Equal Treatment in Commonwealth Laws—General Law Reform) Act 2008	144, 2008	9 Dec 2008	Schedule 14 (items 59–96): 10 Dec 2008	Sch. 14 (item 96)
Tax Laws Amendment (2008 Measures No. 5) Act 2008	145, 2008	9 Dec 2008	Schedule 2: Royal Assent	Sch. 2 (item 9)
Temporary Residents’ Superannuation Legislation Amendment Act 2008	151, 2008	11 Dec 2008	Sch 1 (items 27–37): 18 Dec 2008 (s 2(1) item 2)	—
Nation-building Funds (Consequential Amendments) Act 2008	155, 2008	18 Dec 2008	Schedule 2 (items 45–47) and Schedule 3 (item 8): 1 Jan 2009 (see s. 2(1))	Sch. 3 (item 8)
Household Stimulus Package Act (No. 2) 2009	4, 2009	18 Feb 2009	Schedule 4 and Schedule 5 (items 6–14): Royal Assent	Sch. 4
Tax Bonus for Working Australians (Consequential Amendments) Act (No. 2) 2009	6, 2009	18 Feb 2009	Schedule 1 (items 2, 3): 18 Feb 2009 (see s. 2(1))	—
Tax Laws Amendment (2008 Measures No. 6) Act 2009	14, 2009	26 Mar 2009	Schedule 1, Schedule 4 (items 11–34, 52) and Schedule 5 (items 7–13): Royal Assent Schedule 5 (items 2, 3, 14): 29 Jan 2009 Schedule 5 (items 5, 6): 1 July 2011	Sch. 1 (item 6), Sch. 4 (items 17, 25) and Sch. 5 (item 14)
as amended by
Tax Laws Amendment (2009 Measures No. 2) Act 2009	42, 2009	23 June 2009	Sch 2 (item 40): 26 Mar 2009 (s 2(1) item 5)	—
Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009	15, 2009	26 Mar 2009	Sch 1 (items 1–30, 52–97, 102–105): 26 Mar 2009 (s 2(1) item 2) Sch 1 (items 106–112, 114): 17 Dec 2003 (s 2(1) item 3)	Sch. 1 (items 102, 103, 104(1)–(4), (6), (8)–(13), (16)–(19), 105(2), 114) Sch. 1 (item 104(5)) (am. by 147, 2011, Sch. 4 [item 1]) Sch. 1 (item 104(7)) (am. by 136, 2010, Sch. 3 [item 133]) Sch. 1 (item 104(7A)) (ad. by 136, 2010, Sch. 3 [item 134]) Sch. 1 (item 104(14)) (am. by 85, 2013, Sch. 8 [items 49–51]) Sch. 1 (item 104(15)) (am. by 85, 2013, Sch. 8 [items 52–54]) Sch. 1 (item 104A) (ad. by 147, 2011, Sch. 4 [item 2]) Sch. 1 (items 104B, 104C) (ad. by 99, 2012, Sch. 2 [item 5]) Sch. 1 (item 105(1)) (am. by 147, 2011, Sch. 4 [item 3])
as amended by
Tax Laws Amendment (2010 Measures No. 4) Act 2010	136, 2010	7 Dec 2010	Sch 3 (items 133, 134): 26 Mar 2009 (s 2(1) item 8)	—
Tax Laws Amendment (2011 Measures No. 7) Act 2011	147, 2011	29 Nov 2011	Schedule 4: 30 Nov 2011	Sch. 4 (item 4)
Tax Laws Amendment (2012 Measures No. 2) Act 2012	99, 2012	29 June 2012	Sch 2 (item 5): 26 Mar 2009 (s 2(1) item 6)	—
Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013	85, 2013	28 June 2013	Sch 8 (items 49–54): 26 Mar 2009 (s 2(1) item 11)	—
Social Security Amendment (Liquid Assets Waiting Period) Act 2009	25, 2009	26 Mar 2009	Sch 1 (items 8–10): 18 Feb 2009 (s 2(1) item 3)	—
Tax Laws Amendment (2009 Measures No. 1) Act 2009	27, 2009	26 Mar 2009	Schedule 2 (items 43–52) and Schedule 3 (items 6–10, 44–47, 102(1)): 27 Mar 2009	Sch. 3 (item 102(1))
Tax Laws Amendment (Small Business and General Business Tax Break) Act 2009	31, 2009	22 May 2009	22 May 2009	—
Social Security and Family Assistance Legislation Amendment (2009 Budget Measures) Act 2009	35, 2009	27 May 2009	Schedule 1 (items 13–15): Royal Assent	—
Tax Laws Amendment (2009 Measures No. 2) Act 2009	42, 2009	23 June 2009	Schedule 1 (items 17–26), Schedule 2 (items 2–16, 19–39, 41–48), Schedule 4 (items 2–12), Schedule 5 (items 1–12, 15) and Schedule 8 (items 1, 2, 5): Royal Assent Sch 2 (item 1): 21 June 2007 (s 2(1) item 3) Schedule 3: 1 July 2009 Schedule 8 (items 3, 4): 1 July 2011	Sch. 1 (item 22), Sch. 2 (items 41–48), Sch. 3 (item 2), Sch. 5 (item 15) and Sch. 8 (item 5)
as amended by
Tax Laws Amendment (2011 Measures No. 1) Act 2011	31, 2011	25 May 2011	Schedule 2 (item 3): Royal Assent	—
Tax Laws Amendment (2012 Measures No. 6) Act 2013	84, 2013	28 June 2013	Schedule 8 (item 38): Royal Assent	—
Tax Laws Amendment (2009 Measures No. 3) Act 2009	47, 2009	24 June 2009	Schedule 2 (item 1) and Schedule 4: Royal Assent	Sch. 4 (item 7)
Family Assistance Legislation Amendment (Child Care) Act 2009	50, 2009	24 June 2009	Schedule 1 (items 15, 40, 41): Royal Assent	—
Social Security and Other Legislation Amendment (Australian Apprentices) Act 2009	52, 2009	24 June 2009	Schedule 1 (items 1–3): 1 July 2009	Sch. 1 (item 3)
Fair Work (State Referral and Consequential and Other Amendments) Act 2009	54, 2009	25 June 2009	Sch 18 (items 6–9): 1 July 2009 (s 2(1) item 41)	—
Social Security and Other Legislation Amendment (Pension Reform and Other 2009 Budget Measures) Act 2009	60, 2009	29 June 2009	Schedule 4 (items 35–40): 20 Sept 2009	—
Tax Laws Amendment (2009 Budget Measures No. 1) Act 2009	62, 2009	29 June 2009	Schedule 3 (items 1–10): Royal Assent	—
Financial Sector Legislation Amendment (Enhancing Supervision and Enforcement) Act 2009	75, 2009	27 Aug 2009	Schedule 1 (item 208): 27 Feb 2010	—
Veterans’ Affairs Legislation Amendment (Budget Measures) Act 2009	80, 2009	10 Sept 2009	Schedule 1 (items 13, 14): 11 Sept 2009	—
Veterans’ Affairs and Other Legislation Amendment (Pension Reform) Act 2009	81, 2009	10 Sept 2009	Schedule 4 (items 54–67, 209(3), 210(3), 211(3), 212(2), 214(4), 215(1)): 20 Sept 2009	Sch. 4 (items 209(3), 210(3), 211(3), 212(2), 214(4), 215(1))
Tax Laws Amendment (2009 Measures No. 4) Act 2009	88, 2009	18 Sept 2009	s. 4, Schedule 3 (items 1, 5–23), Schedule 4 (items 2–5) and Schedule 5 (items 113–204, 237, 238, 258, 282, 319–341, 344): 18 Sept 2009 Schedule 2 (items 4–15, 25–27, 30, 31): 1 Oct 2009 Schedule 2 (item 23): 1 Jan 2010	s. 4, Sch. 2 (items 25–27, 30, 31), Sch. 3 (item 23), Sch. 4 (item 5) and Sch. 5 (items 282, 336, 338, 344)
as amended by
Tax Laws Amendment (2010 Measures No. 1) Act 2010	56, 2010	3 June 2010	Sch 6 (items 112, 113): 18 Sept 2009 (s 2(1) items 21, 22)	—
Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009	114, 2009	16 Nov 2009	Sch 1 (items 8–12) and Sch 2: 1 Mar 2010 (s 2(1) items 2, 4)	Sch 2
Tax Laws Amendment (2009 Measures No. 5) Act 2009	118, 2009	4 Dec 2009	Sch 3 and Sch 6 (item 5): 4 Dec 2009 (s 2(1) items 7, 11) Sch 4: 1 July 2010 (s 2(1) item 8) Sch 6 (item 6): never commenced (s 2(1) item 12) Sch 6 (item 7): 30 June 2016 (s 2(1) item 12)	Sch 3 (item 3) and Sch 4 (item 3)
as amended by
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012	169, 2012	3 Dec 2012	Sch 2 (item 24): 3 Dec 2012 (s 2(1) item 3)	—
Tax Laws Amendment (Resale Royalty Right for Visual Artists) Act 2009	126, 2009	9 Dec 2009	Schedule 1 (items 1–17, 20): 9 June 2010 (see s. 2(1))	Sch. 1 (items 9, 20)
Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009	133, 2009	14 Dec 2009	Schedule 1 (items 1, 21–76, 86, 87): 14 Dec 2009 Schedule 2 (items 1–13, 15) and Schedule 3 (items 28–40, 44, 45): Royal Assent	Sch. 1 (items 86, 87), Sch. 2 (item 15) and Sch. 3 (items 44, 45)
as amended by
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014	110, 2014	16 Oct 2014	Sch 5 (item 146): 14 Dec 2009 (s.2(1) item 11)	—
Statute Law Revision Act 2010	8, 2010	1 Mar 2010	Sch 1 (item 33) and Sch 5 (item 137(a)): 1 Mar 2010 (s 2(1) items 4, 38)	—
International Tax Agreements Amendment Act (No. 1) 2010	13, 2010	11 Mar 2010	Schedule 1 (items 1, 2): Royal Assent	Sch. 1 (item 2)
Tax Laws Amendment (Political Contributions and Gifts) Act 2010	16, 2010	15 Mar 2010	15 Mar 2010	Sch. 1 (item 21)
Tax Laws Amendment (2009 Measures No. 6) Act 2010	19, 2010	24 Mar 2010	Sch 1 (items 1–13, 16–20), Sch 3 (items 11, 12), Sch 4 (items 3–6) and Sch 5 (item 6): 24 Mar 2010 (s 2(1) items 2, 9, 11, 14) Sch 2 (items 1–11): 25 Mar 2010 (s 2(1) item 3) Sch 2 (items 12–26):repealed before commencing (s 2(1) item 4) Sch 3 (items 1, 2): 30 June 2000 (s 2(1) item 5) Sch 3 (items 4–8): 15 Mar 2007 (s 2(1) item 7) Sch 4 (items 1, 2): 4 June 2009 (s 2(1) item 10) Sch 5 (items 2, 3): 25 Feb 2009 (s 2(1) item 12) Sch 5 (items 4, 5): 1 July 2011 (s 2(1) item 13)	Sch 1 (items 3, 11–13), Sch 2 (items 11, 22–26), Sch 3 (items 11, 12), Sch 4 (item 6) and Sch 5 (item 6)
as amended by
Superannuation Legislation Amendment Act 2010	117, 2010	16 Nov 2010	Schedule 4 (item 18): 17 Nov 2010	—
Acts Interpretation Amendment Act 2011	46, 2011	27 June 2011	Schedule 2 (items 1112, 1113) and Schedule 3 (items 10, 11): 27 Dec 2011	Sch. 3 (items 10, 11)
Tax Laws Amendment (2011 Measures No. 7) Act 2011	147, 2011	29 Nov 2011	Schedule 6 (items 2–6): Royal Assent	Sch. 6 (item 6)
Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012	158, 2012	28 Nov 2012	Schedule 1 (items 3, 4): Royal Assent	—
Treasury Laws Amendment (2018 Measures No. 1) Act 2018	23, 2018	29 Mar 2018	Sch 2 (items 4–6): 1 Apr 2018 (s 2(1) item 10)	Sch 2 (item 6)
Treasury Laws Amendment (2020 Measures No. 1) Act 2020	49, 2020	25 May 2020	Sch 2 (items 3–7): 1 July 2020 (s 2(1) item 1)	Sch 2 (item 7)
Tax Laws Amendment (2009 GST Administration Measures) Act 2010	20, 2010	24 Mar 2010	Schedule 1 (items 14, 19): Royal Assent	Sch. 1 (item 19)
Tax Laws Amendment (2010 Measures No. 1) Act 2010	56, 2010	3 June 2010	s. 4, Schedule 3 (items 2–7, 10(1)–(4)), Schedule 4, Schedule 5 (items 1–3, 3A, 3B, 4–53, 55–72, 78–110, 112–129, 131–136, 141–146, 146A, 147, 148, 148A, 149, 150, 150A–150F, 151–188, 193–220) and Schedule 6 (items 1–11, 19–26, 56, 57, 115, 127–155): 3 June 2010 Schedule 2 (items 2, 4): 4 June 2010 Sch 5 (item 111): 26 Mar 2009 (s 2(1) item 11B)	s. 4, Sch. 2 (item 4), Sch. 3 (item 10(1)–(4)), Sch. 4 (item 9), Sch. 5 (items 7, 8, 17, 35, 37, 38, 55, 57, 78, 87, 89, 113, 117, 119, 126, 131, 134, 136, 152, 154, 193, 197, 202, 220) and Sch. 6 (items 6, 8, 20, 23, 26, 130, 132, 134, 146, 149)
as amended by
Tax Laws Amendment (2010 Measures No. 4) Act 2010	136, 2010	7 Dec 2010	Sch 3 (item 132): 3 June 2010 (s 2(1) item 7)	—
Tax Laws Amendment (2011 Measures No. 2) Act 2011	41, 2011	27 June 2011	Sch 5 (items 368–371): 3 June 2010 (s 2(1) items 18–21)	—
Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010	74, 2010	28 June 2010	Schedule 2 (items 7–12): 1 July 2010	—
Tax Laws Amendment (2010 Measures No. 2) Act 2010	75, 2010	28 June 2010	Sch 1 (items 34, 35) and Sch 6 (items 7–10): 29 June 2010 (s 2(1) items 2, 9) Sch 2 (item 26): 1 July 2010 (s 2(1) item 4) Sch 2 (item 27): never commenced (s 2(1) item 5) Sch 3, Sch 4 and Sch 5 (items 1, 7–9): 28 June 2010 (s 2(1) items 6, 7) Sch 5 (items 10, 11): 1 Jan 2018 (s 2(1) item 8)	Sch. 1 (item 35), Sch. 3 (item 4) and Sch. 4 (item 5)
as amended by
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012	169, 2012	3 Dec 2012	Schedule 2 (item 41): 3 Dec 2012 (see s. 2(1))	—
Tax Laws Amendment (Transfer of Provisions) Act 2010	79, 2010	29 June 2010	Sch 1 (items 3–5, 27–32), Sch 2 (items 2–8, 17–45), Sch 3 (items 2–59), Sch 4 (items 2–6, 38–46, 51) and Sch 5 (items 2, 6–13): 1 July 2010 (s 2(1) items 2–4)	Sch 4 (item 51) and Sch 5 (item 13)
Tax Laws Amendment (2010 Measures No. 3) Act 2010	90, 2010	29 June 2010	Sch 2, Sch 4 (items 5–8) and Sch 5 (items 1–3, 6–8): 29 June 2010 (s 2(1) item 3)	Sch 2 (item 9), Sch 4 (item 8) and Sch 5 (items 6–8)
as amended by
Tax Laws Amendment (2011 Measures No. 9) Act 2012	12, 2012	21 Mar 2012	Sch 6 (item 190): 21 Mar 2012 (s 2(1) item 31)	—
Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016	53, 2016	5 May 2016	Sch 6 (item 69) and Sch 8 (item 1): 5 May 2016 (s 2(1) items 2, 4)	Sch 8 (item 1)
as amended by
Treasury Laws Amendment (2018 Measures No. 5) Act 2019	15, 2019	12 Mar 2019	Sch 1 (items 43–46): 1 Apr 2019 (s 2(1) item 2)	Sch 1 (item 46)
Social Security and Other Legislation Amendment (Welfare Reform and Reinstatement of Racial Discrimination Act) Act 2010	93, 2010	29 June 2010	Schedule 2 (items 54–57): 1 July 2010	—
Paid Parental Leave (Consequential Amendments) Act 2010	105, 2010	14 July 2010	Schedule 1 (item 53) and Schedule 2 (items 1, 2): 1 Oct 2010 (see s. 2(1))	Sch. 2 (items 1, 2)
Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010	114, 2010	14 July 2010	Schedule 1 (items 40–86, 93(1), 95): Royal Assent	Sch. 1 (items 93(1), 95)
Superannuation Legislation Amendment Act 2010	117, 2010	16 Nov 2010	Sch 1 (items 15–20, 21(2)) and Sch 4 (items 1–17, 19–24, 26–29, 31, 32): 17 Nov 2010 (s 2(1) items 2, 6) Sch 2 (items 2, 3): 1 Dec 2010 (s 2(1) item 3) Sch 2 (item 6): 1 Jan 2017 (s 2(1) item 4)	Sch. 1 (item 21(2)) and Sch. 4 (items 31, 32)
Tax Laws Amendment (2010 Measures No. 4) Act 2010	136, 2010	7 Dec 2010	s. 4, Schedule 2, Schedule 3 (items 95, 135–149), Schedule 4, Schedule 6 (items 2–4, 6, 7) and Schedule 7 (items 1, 2, 4): Royal Assent Sch 3 (items 3–94, 96–130): 26 Mar 2009 (s 2(1) items 3, 5) Sch 3 (item 131): 1 July 2010 (s 2(1) item 6) Sch 6 (items 1, 5): 1 Apr 2010 (s 2(1) items 11, 13)	s. 4, Sch. 2 (items 9–12), Sch. 3 (items 135, 149), Sch. 4 (item 5) and Sch. 7 (item 4)
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010	145, 2010	16 Dec 2010	Schedule 2 (items 34–51) and Schedule 3 (items 7–15): 17 Dec 2010	—
Tax Laws Amendment (Temporary Flood and Cyclone Reconstruction Levy) Act 2011	16, 2011	12 Apr 2011	Sch 1 (items 1, 2): 12 Apr 2011 (s 2(1) item 2) Sch 2 (items 1, 2): 1 July 2016 (s 2(1) item 3)	—
Tax Laws Amendment (2011 Measures No. 1) Act 2011	31, 2011	25 May 2011	Schedule 1 (items 1, 2) and Schedule 2 (items 1, 2): 25 May 2011 (s 2(1) items 2, 4) Schedule 1 (item 4) and Schedule 2 (items 4, 5): 1 July 2014 (s 2(1) items 3, 5) Schedule 3 (items 32–36): 26 May 2011 (s 2(1) item 6)	Sch. 3 (item 36)
as amended by
Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013	85, 2013	28 June 2013	Schedule 2 (item 4): Royal Assent	—
Human Services Legislation Amendment Act 2011	32, 2011	25 May 2011	Schedule 4 (item 285): 1 July 2011	—
Tax Laws Amendment (2011 Measures No. 2) Act 2011	41, 2011	27 June 2011	Schedule 1 (items 1–3): 1 Jan 2011 Schedule 1 (items 4–6) and Schedule 5 (items 25–29, 33, 36–50, 74–78, 80–145, 148–167, 173–175, 383–396, 400, 414–418): Royal Assent Schedule 5 (items 9, 18–20): 28 June 2011 Schedule 5 (items 51–54): 1 July 2011	Sch. 5 (items 29, 50, 56, 90, 105, 153, 167)
as amended by
Tax Laws Amendment (2013 Measures No. 2) Act 2013	124, 2013	29 June 2013	Schedule 10 (item 12): Royal Assent	—
Tax Laws Amendment (2011 Measures No. 4) Act 2011	43, 2011	27 June 2011	s. 4, Schedule 2 (items 4–6) and Schedule 3 (items 1–9): Royal Assent	s. 4, Sch. 2 (item 6) and Sch. 3 (items 4, 7, 8)
Acts Interpretation Amendment Act 2011	46, 2011	27 June 2011	Schedule 2 (items 693–697) and Schedule 3 (items 10, 11): 27 Dec 2011	Sch. 3 (items 10, 11)
Families, Housing, Community Services and Indigenous Affairs and Other Legislation Amendment (Election Commitments and Other Measures) Act 2011	50, 2011	27 June 2011	Schedule 4 (items 1–3): 27 June 2011 (s 2(1) item 11) Schedule 4 (items 10, 11): 1 July 2014 (s 2(1) item 12)	Sch. 4 (item 3)
Tax Laws Amendment (2010 Measures No. 5) Act 2011	61, 2011	29 June 2011	s. 4, Schedule 1, Schedule 2 (items 1–8), Schedule 3, Schedule 4 and Schedule 7: Royal Assent	s. 4, Sch. 1 (item 12), Sch. 3 (item 10), Sch. 4 (items 6, 7) and Sch. 7 (item 2)
Tax Laws Amendment (2011 Measures No. 5) Act 2011	62, 2011	29 June 2011	Sch 1 (items 1–3, 6–12, 14), Sch 2 (items 8–27, 45–51), Sch 3 (items 1–3, 9–19) and Sch 4 (items 33, 34): 29 June 2011 (s 2(1) items 2, 3, 5, 6) Sch 3 (items 4–8): 30 June 2011 (s 2(1) item 4)	Sch 1 (item 14), Sch 2 (item 51), Sch 3 (items 3, 7, 8, 11) and Sch 4 (item 34)
as amended by
Tax Laws Amendment (2012 Measures No. 6) Act 2013	84, 2013	28 June 2013	Sch 4: 28 June 2013 (s 2(1) item 2)	—
Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016	53, 2016	5 May 2016	Sch 8 (items 4, 5): 5 May 2016 (s 2(1) item 4)	—
Tax Laws Amendment (Research and Development) Act 2011	93, 2011	8 Sept 2011	Schedule 1, Schedule 3 (items 1–4, 15–42, 54–107) and Schedule 4 (items 1–9): Royal Assent	Sch. 4 (items 1–6)
Veterans’ Entitlements Amendment Act 2011	95, 2011	15 Sept 2011	Schedule 1 (items 8–10) and Schedule 3 (items 1, 2, 15(1)): 20 Sept 2011	Sch. 3 (item 15(1))
Tax Laws Amendment (2011 Measures No. 6) Act 2011	129, 2011	3 Nov 2011	Sch 1 and Sch 3 (items 3–8): 3 Nov 2011 (s 2(1) items 2, 6) Sch 3 (items 1, 2): 22 Feb 2011 (s 2(1) item 5) Sch 3 (items 9, 10): 1 July 2013 (s 2(1) item 7) Sch 3 (items 11, 12): 1 July 2014 (s 2(1) item 8) Sch 3 (items 13, 14): 1 July 2015 (s 2(1) item 9)	Sch. 1 (item 3)
Clean Energy (Consequential Amendments) Act 2011	132, 2011	18 Nov 2011	Sch 2 (items 4–71): 2 Apr 2012 (s 2(1) item 5) Sch 2 (items 74–77): never commenced (s 2(1) item 6 (rep by 83, 2014, Sch 3 item 1))	—
as amended by
Clean Energy Legislation (Carbon Tax Repeal) Act 2014	83, 2014	17 July 2014	Sch 3 (items 1, 2): 18 July 2014 (s 2(1) item 7)	—
Tax Laws Amendment (2011 Measures No. 8) Act 2011	136, 2011	29 Nov 2011	s. 4 and Schedule 1: Royal Assent	s. 4 and Sch. 1 (item 3)
Clean Energy (Household Assistance Amendments) Act 2011	141, 2011	29 Nov 2011	Schedule 10 (items 2–17): 14 May 2012	—
as amended by
Tax Laws Amendment (2011 Measures No. 9) Act 2012	12, 2012	21 Mar 2012	Sch 6 (items 144, 145): 14 May 2012 (s 2(1) items 21, 22)	—
Tax Laws Amendment (2011 Measures No. 7) Act 2011	147, 2011	29 Nov 2011	s. 4, Schedule 1, Schedule 5 (items 1–9, 16–20), Schedule 6 (items 1, 6) and Schedule 9: Royal Assent Schedule 8 (items 2–9, 37, 38, 41): 1 Jan 2012	s. 4, Sch. 1 (items 5, 9, 12), Sch. 5 (items 8, 16, 20), Sch. 6 (item 6), Sch. 8 (items 37, 38, 41) and Sch. 9 (item 31)
Clean Energy (Tax Laws Amendments) Act 2011	159, 2011	4 Dec 2011	Schedule 3 (items 17–21, 24): 1 July 2012	Sch. 3 (item 24)
Tax Laws Amendment (2011 Measures No. 9) Act 2012	12, 2012	21 Mar 2012	s 4, Sch 2 (items 1–23), Sch 5 and Sch 6 (items 3–6, 11–20, 25, 26, 35–67, 74–83, 94–96, 117–142, 157–178, 183, 200–203, 214–217, 235–240, 248): 21 Mar 2012 (s 2(1) items 1, 3, 5, 6, 10, 14, 18, 19, 27, 31) Sch 6 (item 7): 1 July 2007 (s 2(1) item 7) Sch 6 (item 10): 1 July 2010 (s 2(1) item 9) Sch 6 (items 106–116): 22 Mar 2012 (s 2(1) items 16, 17) Sch 6 (item 143): 22 Jan 2013 (s 2(1) item 20) Sch 6 (items 146–148): never commenced (s 2(1) item 23) Sch 6 (items 179, 181): 3 Oct 2008 (s 2(1) items 28, 30) Sch 6 (item 180): 3 June 2010 (s 2(1) item 29)	s 4, Sch 2 (items 11, 14), Sch 5 (item 5) and Sch 6 (items 96, 109, 116, 158, 161, 163, 216, 248)
as amended by
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013	88, 2013	28 June 2013	Schedule 7 (item 228): Royal Assent Sch 7 (items 230–233): 21 Mar 2012 (s 2(1) item 25)	—
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014	110, 2014	16 Oct 2014	Sch 5 (items 148, 149): 21 Mar 2012 (s 2(1) items 13, 14)	—
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012	14, 2012	29 Mar 2012	Sch 2 (items 11–16): never commenced (s 2(1) item 4) Sch 3 (items 7–85, 91): 1 July 2012 (s 2(1) items 5, 7)	—
as amended by
Indirect Tax Laws Amendment (Assessment) Act 2012	39, 2012	15 Apr 2012	Sch 1 (items 269, 270): never commenced (s 2(1) item 5)	—
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015	70, 2015	25 June 2015	Sch 6 (item 41): 1 July 2012 (s 2(1) item 14)	—
Petroleum Resource Rent Tax Assessment Amendment Act 2012	18, 2012	29 Mar 2012	Sch 5 (items 2–5) and Sch 6 (item 8): 1 July 2012 (s 2(1) items 11, 14)	—
Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Act 2012	23, 2012	29 Mar 2012	Sch 1 (items 1–6, 10), Sch 2 (items 1–64, 67–75) and Sch 3: 29 Mar 2012 (s 2(1) items 2–5) Sch 5: 1 July 2013 (s 2(1) item 7)	Sch 1 (item 10), Sch 2 (items 66, 75), Sch 3 (item 7) and Sch 5 (item 4)
Fairer Private Health Insurance Incentives Act 2012	26, 2012	4 Apr 2012	Schedule 1 (items 3–9, 48): 1 July 2012	Sch. 1 (item 48)
Excise Amendment (Reducing Business Compliance Burden) Act 2012	36, 2012	15 Apr 2012	Schedule 1 (items 26, 27): Royal Assent	—
Customs Amendment (Reducing Business Compliance Burden) Act 2012	37, 2012	15 Apr 2012	Sch 1 (items 11, 12): 15 Apr 2012 (s 2(1) item 3) Sch 1 (items 13, 14): 15 Apr 2012 (s 2(1) item 4)	—
Indirect Tax Laws Amendment (Assessment) Act 2012	39, 2012	15 Apr 2012	Sch 1 (items 18–28, 186, 187, 239): 1 July 2012 (s 2(1) item 2) Sch 1 (items 254, 264): 1 Jan 2017 (s 2(1) item 3) Sch 4 (items 17, 18): 15 Apr 2012 (s 2(1) item 8)	Sch 1 (items 239, 264)
Family Assistance and Other Legislation Amendment Act 2012	49, 2012	26 May 2012	Schedule 1 (items 46, 47, 52) and Schedule 4 (items 10, 11): 1 July 2012	Sch. 1 (item 52)
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012	50, 2012	26 May 2012	Schedule 3: 27 May 2012	Sch. 3 (item 12)
Tax Laws Amendment (Shipping Reform) Act 2012	57, 2012	21 June 2012	Schedules 1–3: Royal Assent	Sch. 2 (item 9)
Tax Laws Amendment (2012 Measures No. 3) Act 2012	58, 2012	21 June 2012	Schedule 1 (items 2–6): 21 June 2012 (see s. 2(1)) Schedule 4: Royal Assent Schedule 5: 1 July 2012	Sch. 4 (item 15) and Sch. 5 (item 2)
Tax Laws Amendment (2012 Measures No. 1) Act 2012	71, 2012	27 June 2012	Sch 1, Sch 2 and Sch 3 (items 1, 2): 27 June 2012 (s 2(1) items 2, 3) Sch 5 (items 1–3): 1 July 2012 (s 2(1) item 6)	Sch 1 (item 4) and Sch 2 (item 6)
as amended by
Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013	85, 2013	28 June 2013	Schedule 2 (item 5): Royal Assent	—
Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012	75, 2012	27 June 2012	Schedule 3 and Schedule 4 (items 1–10, 20): Royal Assent	Sch. 4 (item 20)
Tax Laws Amendment (2012 Measures No. 2) Act 2012	99, 2012	29 June 2012	s 4 and Sch 3: 29 June 2012 (s 2(1) items 1, 7–10) Sch 1 (items 10, 11, 23): 30 June 2012 (s 2(1) item 3) Sch 2 (items 1–4, 6): 26 Mar 2009 (s 2(1) item 6)	s 4, Sch 1 (item 23), Sch 2 (item 6) and Sch 3 (items 49–54)
as amended by
Tax Laws Amendment (2012 Measures No. 4) Act 2012	142, 2012	28 Sept 2012	Schedule 3: Royal Assent	—
Social Security Amendment (Supporting Australian Victims of Terrorism Overseas) Act 2012	106, 2012	22 July 2012	Schedule 1 (items 17, 18): 22 Jan 2013 (s 2(1) item 2)	—
Paid Parental Leave and Other Legislation Amendment (Dad and Partner Pay and Other Measures) Act 2012	109, 2012	22 July 2012	Sch 1 (item 107): 1 Oct 2012 (s 2(1) item 2)	—
Tax Laws Amendment (Cross-Border Transfer Pricing) Act (No. 1) 2012	115, 2012	8 Sept 2012	Sch 1 (items 5–11): 8 Sept 2012(s 2)	—
as amended by
Tax Laws Amendment (Investment Manager Regime) Act 2012	126, 2012	13 Sept 2012	Sch 1 (item 16): never commenced (s 2(1) item 6)	—
Tax Laws Amendment (Investment Manager Regime) Act 2012	126, 2012	13 Sept 2012	Sch 1 (items 1, 2, 4–15, 17): 13 Sept 2012 (s 2(1) items 2, 3, 5, 7) Sch 1 (item 3): never commenced (s 2(1) item 4)	Sch. 1 (item 17)
Statute Law Revision Act 2012	136, 2012	22 Sept 2012	Sch 7 (items 7–9): 22 Sept 2012 (s 2(1) item 37)	—
Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012	158, 2012	28 Nov 2012	Sch 1 (items 1, 2, 19): 28 Nov 2012 (s 2(1) items 2, 4) Sch 1 (items 5–18): 1 Oct 2011 (s 2(1) item 3)	Sch 1 (item 19)
as amended by
Treasury Laws Amendment (2018 Measures No. 1) Act 2018	23, 2018	29 Mar 2018	Sch 2 (items 3, 6): 1 Apr 2018 (s 2(1) item 10)	Sch 2 (item 6)
Treasury Laws Amendment (2020 Measures No. 1) Act 2020	49, 2020	25 May 2020	Sch 2 (items 2, 7): 1 July 2020 (s 2(1) item 1)	Sch 2 (item 7)
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012	169, 2012	3 Dec 2012	Sch 2 (items 4–23, 28–39, 187–189) and Sch 4 (items 4–7): 3 Dec 2012 (s. 2(1) items 3, 7, 12) Sch 4 (items 8–10, 21, 22): never commenced (s 2(1) items 13, 14) Sch 5: 4 Dec 2012 (s 2(1) item 15)	Sch. 2 (items 14, 23)
Superannuation Legislation Amendment (New Zealand Arrangement) Act 2012	181, 2012	10 Dec 2012	Sch 1 (items 1–8, 12): 1 July 2013 (s 2(1) item 2)	Sch 1 (item 12)
Tax Laws Amendment (2012 Measures No. 5) Act 2012	184, 2012	10 Dec 2012	Sch 1, 2 and 5: 10 Dec 2012 (s 2)	Sch. 1 (item 2) and Sch. 2 (item 4)
Tax Laws Amendment (Clean Building Managed Investment Trust) Act 2012	185, 2012	10 Dec 2012	Sch 1 (items 1, 2): 10 Dec 2012 (s 2)	—
Social Security and Other Legislation Amendment (Income Support Bonus) Act 2013	5, 2013	5 Mar 2013	Sch 1 (items 14–20): 5 Mar 2013 (s 2)	—
National Disability Insurance Scheme Legislation Amendment Act 2013	44, 2013	28 May 2013	Sch 3: 28 May 2013 (s 2(1) item 14)	Sch. 3 (item 9)
Family Assistance and Other Legislation Amendment Act 2013	70, 2013	27 June 2013	Sch 2A (items 45–47, 67(9)): 1 Mar 2014 (s 2(1) item 9A)	Sch. 2A (item 67(9))
Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013	82, 2013	28 June 2013	Sch 1 (item 1) and Sch 3 (items 1, 6–11, 39): 28 June 2013 (s 2)	Sch. 3 (item 39)
Tax Laws Amendment (2012 Measures No. 6) Act 2013	84, 2013	28 June 2013	s 4, Sch 1 (items 2–9, 19–23), Sch 2, Sch 3, Sch 6 and Sch 8 (items 27–32): 28 June 2013 (s 2(1) items 1, 2, 4)	s 4, Sch 1 (item 9), Sch 3 (item 34), Sch 6 (item 4) and Sch 8 (item 31)
Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013	85, 2013	28 June 2013	s 4, Sch 1, Sch 2 (items 1–3), Sch 4 (items 1–11) and Sch 7 (items 1, 7–10): 28 June 2013 (s 2(1) items 1–3, 7, 10) Sch 2 (item 6): 1 July 2016 (s 2(1) item 4) Sch 2 (items 7–9): 1 July 2017 (s 2(1) item 5) Sch 4 (items 12, 13): 1 July 2022 (s 2(1) item 8) Sch 4 (items 14, 15): 1 July 2023 (s 2(1) item 9) Sch 8 (items 1–48, 55–64): 26 Mar 2009 (s 2(1) item 11)	s 4, Sch 1 (item 12), Sch 7 (item 10) and Sch 8 (item 9)
as amended by
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015	21, 2015	19 Mar 2015	Sch 7 (item 52): 28 June 2013 (s 2(1) item 21)	—
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015	70, 2015	25 June 2015	Sch 5 (items 2, 3): 26 June 2015 (s 2(1) item 8)	—
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013	88, 2013	28 June 2013	s 4, Sch 1 (items 1–18), Sch 3 and Sch 7 (items 200–210, 236–242): 28 June 2013 (s 2(1) items 1, 2, 5, 21, 26) Sch 1 (items 33, 34): 1 July 2013 (s 2(1) item 3) Sch 5 (items 1–5, 7–9) and Sch 6 (items 3–41, 50–65): 29 June 2013 (s 2(1) items 8, 9, 14) Sch 7 (items 1–4): 1 July 2012 (s 2(1) item 15)	s 4, Sch 3 (items 18, 19), Sch 5 (item 8) and Sch 7 (item 208)
Superannuation Laws Amendment (MySuper Capital Gains Tax Relief and Other Measures) Act 2013	89, 2013	28 June 2013	Sch 1 (items 1–13): 28 June 2013 (s 2(1) items 2–5) Sch 1 (items 14–25): 2 July 2019 (s 2(1) items 6–8)	Sch 1 (items 2, 13, 25)
as amended by
Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013	118, 2013	29 June 2013	Sch 1 (item 100): 2 July 2019 (s 2(1) item 9) Sch 1 (item 110): 29 June 2013 (s 2(1) item 11)	Sch 1 (item 110)
Charities (Consequential Amendments and Transitional Provisions) Act 2013	96, 2013	28 June 2013	Sch 1 (items 23–37): 1 Jan 2014 (s 2(1) item 2)	—
as amended by
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015	70, 2015	25 June 2015	Sch 6 (item 3): 1 Jan 2014 (s 2(1) item 10)	—
Veterans’ Affairs Legislation Amendment (Military Compensation Review and Other Measures) Act 2013	99, 2013	28 June 2013	Sch 5 (item 48): 1 July 2013 (s 2(1) item 2)	—
Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013	101, 2013	29 June 2013	Sch 2 (items 2, 20–43, 50): 29 June 2013 (s 2(1) item 3) Sch 2 (items 55–57): 8 Sept 2012 (s 2(1) item 4)	Sch. 2 (item 50)
Private Health Insurance Amendment (Lifetime Health Cover Loading and Other Measures) Act 2013	105, 2013	29 June 2013	Sch 2 (items 22–26, 28(3)): 1 July 2013 (s 2)	Sch. 2 (item 28(3))
Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013	118, 2013	29 June 2013	Sch 1 (items 1, 4–11, 16–26, 38–79, 88–96, 110): 29 June 2013 (s 2(1) items 2–5, 11) Sch 1 (item 97): 1 July 2013 (s 2(1) item 6)	Sch. 1 (item 110)
Tax Laws Amendment (2013 Measures No. 1) Act 2013	119, 2013	29 June 2013	Sch 1: 30 June 2013 (s 2(1) item 2) Remainder: 29 June 2013(s 2(1) items 1, 3, 4)	s. 4, Sch. 1 (items 5, 6, 9, 10, 20) and Sch. 3 (item 3)
Tax Laws Amendment (2013 Measures No. 3) Act 2013	120, 2013	29 June 2013	Sch 1 (items 44–46): 1 July 2014 (s 2(1) item 4) Sch 3: 29 June 2013 (s 2(1) item 8)	—
Tax Laws Amendment (2013 Measures No. 2) Act 2013	124, 2013	29 June 2013	Sch 1 (items 37–45), Sch 5 (items 7, 8(1)), Sch 7, Sch 8, Sch 10 (items 1–11, 13): 29 June 2013 (s 2(1) items 2, 10–12) Sch 2 (items 2–6, 21–42, 48): 11 July 2013 (s 2(1) item 3) Sch 2 (item 66): 11 July 2013 (s 2(1) item 5) Sch 10 (item 14): never commenced (s 2(1) item 13) Sch 11 (items 1–3): 3 Dec 2012 (s 2(1) item 15) Sch 11 (items 5, 6, 9): 28 June 2013 (s 2(1) item 16) Sch 11 (items 28, 32(1), 35–56): 30 June 2013 (s 2(1) items 18, 20, 22)	Sch. 1 (item 45), Sch. 2 (item 48), Sch. 5 (item 8(1)), Sch. 8 (item 3) and Sch. 11 (items 9, 32(1), 56)
as amended by
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015	21, 2015	19 Mar 2015	Sch 7 (items 53, 54): 11 July 2013 (s 2(1) item 22)	—
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014	11, 2014	18 Mar 2014	Sch 3 (items 7, 8): 1 July 2019 (s 2(1) item 6) Sch 4 (items 1–7): 18 Mar 2014 (s 2(1) item 7) Sch 4 (items 8, 9): 17 Dec 2018 (s 2(1) item 8)	—
Farm Household Support (Consequential and Transitional Provisions) Act 2014	13, 2014	28 Mar 2014	Sch 2 (items 33–56): 1 July 2014 (s 2(1) item 3) Sch 2 (items 143, 144): 26 Feb 2014 (s 2(1) item 8) Sch 2 (items 147–149): 1 Oct 2014 (s 2(1) item 9)	Sch 2 (item 56)
Statute Law Revision Act (No. 1) 2014	31, 2014	27 May 2014	Sch 4 (item 99): 24 June 2014 (s 2(1) item 9)	—
Tax Bonus for Working Australians Repeal Act 2014	32, 2014	27 May 2014	Sch 1 (items 5, 6): 1 July 2016 (s 2(1) item 3)	—
Tax Laws Amendment (2014 Measures No. 1) Act 2014	34, 2014	30 May 2014	Sch 1 (items 3–11, 13(1)): 30 May 2014 (s 2(1) item 2)	Sch 1 (item 13(1))
Social Security Legislation Amendment (Increased Employment Participation) Act 2014	35, 2014	18 June 2014	Sch 1 (items 9–12): 1 July 2014 (s 2)	—
Tax Laws Amendment (Temporary Budget Repair Levy) Act 2014	48, 2014	25 June 2014	Sch 1 (item 1): 25 June 2014 (s 2(1) item 2)	—
Tax Laws Amendment (Untainting Tax) (Temporary Budget Repair Levy) Act 2014	49, 2014	25 June 2014	Sch 1: 25 June 2014 (s 2(1) item 2) Remainder: 25 June 2014 (s 2(1) item 1)	Sch 1 (item 4)
Tax Laws Amendment (Implementation of the FATCA Agreement) Act 2014	67, 2014	30 June 2014	Sch 1 (items 1, 3(1)): 30 June 2014 (s 2)	Sch 1 (item 3(1))
Tax and Superannuation Laws Amendment (2014 Measures No. 2) Act 2014	68, 2014	30 June 2014	Sch 3: 30 June 2014 (s 2(1) item 2)	Sch 3 (items 4, 9)
Tax and Superannuation Laws Amendment (2014 Measures No. 3) Act 2014	69, 2014	30 June 2014	1 July 2014 (s 2)	Sch 1 (item 16)
Infrastructure Australia Amendment Act 2014	77, 2014	17 July 2014	Sch 1 (items 43–99): 1 Sept 2014 (s 2(1) item 2)	—
Trade Support Loans (Consequential Amendments) Act 2014	82, 2014	17 July 2014	Sch 1 (items 5–7): 18 July 2014 (s 2(1) item 2)	—
Clean Energy Legislation (Carbon Tax Repeal) Act 2014	83, 2014	17 July 2014	Sch 1 (items 156–195, 336): 1 July 2014 (s 2(1) items 2, 3) Sch 3 (items 3–7): 18 July 2014 (s 2(1) item 7)	Sch 1 (item 336) and Sch 3 (items 6, 7)
Minerals Resource Rent Tax Repeal and Other Measures Act 2014	96, 2014	5 Sept 2014	Sch 1 (items 14–45, 122–124), Sch 2 (items 1, 14–40, 42, 43) and Sch 3–5: 30 Sept 2014 (s 2(1) item 2) Sch 8 (items 15–22, 26) and Sch 9 (items 21, 22, 24): 31 Dec 2016 (s 2(1) items 7, 9)	Sch 1 (items 122–124), Sch 2 (items 42, 43), Sch 3 (item 11), Sch 4 (item 8), Sch 5 (item 39), Sch 8 (item 26) and Sch 9 (item 24)
Land Transport Infrastructure Amendment Act 2014	101, 2014	11 Sept 2014	Sch 2 (items 4, 5): 10 Oct 2014 (s 2(1) item 2)	—
Omnibus Repeal Day (Autumn 2014) Act 2014	109, 2014	16 Oct 2014	Sch 10 (items 13–15, 21–48): 17 Oct 2014 (s 2(1) item 8)	Sch 10 (item 27)
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014	110, 2014	16 Oct 2014	Sch 1 and Sch 2 (items 2–5, 13–23): 17 Oct 2014 (s 2(1) item 2) Sch 3, Sch 4 (items 1, 3) and Sch 5 (items 16–67, 74–76, 84–91, 98–121): 16 Oct 2014 (s 2(1) items 3–5, 7)	Sch 1 (item 56), Sch 2 (item 23), Sch 3 (items 5, 10), Sch 4 (item 3) and Sch 5 (items 74, 75, 103, 107, 112, 119, 121)
Social Services and Other Legislation Amendment (2014 Budget Measures No. 6) Act 2014	122, 2014	26 Nov 2014	Sch 1 (items 289–294): 20 Sept 2014 (s 2(1) item 2)	Sch 1 (item 294)
Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014	133, 2014	12 Dec 2014	s 4, Sch 1 (items 1, 4–29, 37–40) and Sch 2 (items 1–3, 5): 12 Dec 2014 (s 2(1) items 1, 2)	s 4, Sch 1 (items 39, 40) and Sch 2 (item 5)
Treasury Legislation Amendment (Repeal Day) Act 2015	2, 2015	25 Feb 2015	Sch 2 (items 1, 73, 111) and Sch 4 (items 1–8, 79): 25 Feb 2015 (s 2(1) items 3, 5, 6) Sch 2 (items 29–33): 1 July 2015 (s 2(1) item 4)	Sch 2 (item 73) and Sch 4 (item 79)
as amended by
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015	70, 2015	25 June 2015	Sch 6 (item 64): 25 Feb 2015 (s 2(1) item 18)	—
Tax Laws Amendment (Research and Development) Act 2015	13, 2015	5 Mar 2015	Sch 1 (items 1–6, 9): 5 Mar 2015 (s 2(1) item 2) Sch 1 (items 10–14, 17): repealed before commencing (s 2(1) item 3)	Sch 1 (items 9, 17)
as amended by
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020	92, 2020	14 Oct 2020	Sch 4 (items 12–14): 1 Jan 2021 (s 2(1) item 7)	Sch 4 (item 14)
Tax and Superannuation Laws Amendment (2014 Measures No. 5) Act 2015	20, 2015	19 Mar 2015	Sch 1 (items 1–3, 6): 20 Mar 2015 (s 2(1) item 2) Sch 4: 19 Mar 2015 (s 2(1) item 3)	Sch 1 (item 6)
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015	21, 2015	19 Mar 2015	s 4 and Sch 6 (items 1, 2, 16–25, 73): 19 Mar 2015 (s 2(1) items 1, 7–11, 13) Sch 1 (items 1–17, 49), Sch 3 and Sch 7 (items 13–21): 20 Mar 2015 (s 2(1) items 2, 4, 15) Sch 4 (items 1–5, 9–17): 1 July 2015 (s 2(1) item 5) Sch 6 (items 51–59, 74–79): never commences (s 2(1) items 12, 14)	s 4, Sch 1 (item 49), Sch 3 (item 8), Sch 4 (item 9), Sch 6 (items 73–79) and Sch 7 (items 18, 21)
as amended by
Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017	15, 2017	28 Feb 2017	Sch 4 (items 94, 95): 1 Apr 2017 (s 2(1) item 12)	—
Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018	15, 2018	28 Mar 2018	Sch 2: 29 Mar 2018 (s 2(1) item 6)	—
Public Governance and Resources Legislation Amendment Act (No. 1) 2015	36, 2015	13 Apr 2015	Sch 5 (items 40, 74–77) and Sch 7: 14 Apr 2015 (s 2)	Sch 5 (items 74–77) and Sch 7
as amended by
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015	126, 2015	10 Sept 2015	Sch 1 (item 486): 5 Mar 2016 (s 2(1) item 2)	—
Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Act 2015	53, 2015	26 May 2015	Sch 1 (items 9–17, 19): 1 July 2016 (s 2)	Sch 1 (item 19)
Tax Laws Amendment (Small Business Measures No. 1) Act 2015	66, 2015	22 June 2015	Sch 1 (items 6–29, 32): 22 June 2015 (s 2(1) items 3, 5)	Sch 1 (item 32)
Tax Laws Amendment (Small Business Measures No. 2) Act 2015	67, 2015	22 June 2015	Sch 1 (items 1–8) and Sch 2: 22 June 2015 (s 2(1) items 2, 5) Sch 1 (items 10–14): repealed before commencing (s 2(1) items 3, 4)	Sch 2 (item 21)
as amended by
Treasury Laws Amendment (Accelerated Depreciation For Small Business Entities) Act 2017	56, 2017	22 June 2017	Sch 1 (items 12, 13): 22 June 2017 (s 2(1) item 3)	—
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015	70, 2015	25 June 2015	Sch 1 (items 65–108, 188–192, 195–205): 1 July 2015 (s 2(1) items 3, 4, 6) Sch 2 (items 17, 24–29, 34–39), Sch 6 (items 13–30, 32–38) and Sch 7 (items 1, 5–11): 25 June 2015 (s 2(1) items 7, 11, 13, 20) Sch 4 (items 1, 2) and Sch 5 (item 1): 26 June 2015 (s 2(1) items 7A, 8) Sch 4 (items 3, 4): 1 July 2025 (s 2(1) item 7B) Sch 6 (item 31): 29 June 2013 (s 2(1) item 12) The commencement date for amendments made by the Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 Sch 4 (items 1, 2) was retrospectively changed from 25 June 2015 to 26 June 2015	Sch 1 (items 195–205), Sch 2 (items 38, 39), Sch 6 (item 28) and Sch 7 (item 11)
as amended by
Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017	15, 2017	28 Feb 2017	Sch 4 (item 96): 1 Apr 2017 (s 2(1) item 12)	—
Treasury Laws Amendment (2019 Measures No. 1) Act 2019	49, 2019	5 Apr 2019	Sch 3 (item 2): 1 July 2019 (s 2(1) item 10)	—
Private Health Insurance (Prudential Supervision) (Consequential Amendments and Transitional Provisions) Act 2015	87, 2015	26 June 2015	Sch 1 (items 23–33): 1 July 2015 (s 2(1) item 2) Sch 2: 27 June 2015 (s 2(1) item 9)	Sch 2
Social Services and Other Legislation Amendment (Seniors Supplement Cessation) Act 2015	91, 2015	26 June 2015	Sch 1 (items 49–53, 56): 20 June 2015 (s 2(1) item 2)	Sch 1 (items 53, 56)
Tax and Superannuation Laws Amendment (Employee Share Schemes) Act 2015	105, 2015	30 June 2015	Sch 1 (items 2–41, 44–51): 1 July 2015 (s 2)	Sch 1 (items 44, 51)
Tax Laws Amendment (Small Business Measures No. 3) Act 2015	114, 2015	26 Aug 2015	Sch 1 and 2: 26 Aug 2015 (s 2(1) item 1)	Sch 1 (item 6) and Sch 2 (item 5)
Defence Legislation Amendment (Superannuation and ADF Cover) Act 2015	120, 2015	10 Sept 2015	Sch 1 (item 54): 11 Sept 2015 (s 2(1) item 2)	—
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015	126, 2015	10 Sept 2015	Sch 1 (items 299–301): 5 Mar 2016 (s 2(1) item 2)	—
Social Services Legislation Amendment (No. 2) Act 2015	128, 2015	16 Sept 2015	Sch 1 (items 29–31): 1 July 2017 (s 2(1) item 3) Sch 1 (items 32, 33): 17 Sept 2015 (s 2(1) item 4)	Sch 1 (items 32, 33)
Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015	130, 2015	16 Sept 2015	s 4, Sch 1 (items 1–3, 5–21) and Sch 3 (items 1–5): 16 Sept 2015 (s 2(1) items 1, 2, 4) Sch 2: 1 July 2015 (s 2(1) item 3) Sch 4 (items 1–52, 54–58): 17 Sept 2015 (s 2(1) item 5)	s 4, Sch 1 (items 5, 19, 21), Sch 2 (item 3) and Sch 4 (items 55, 57, 58)
Tax and Superannuation Laws Amendment (2015 Measures No. 4) Act 2015	135, 2015	13 Oct 2015	Sch 1: 13 Oct 2015 (s 2(1) item 2)	Sch 1 (item 15)
Statute Law Revision Act (No. 2) 2015	145, 2015	12 Nov 2015	Sch 4 (items 21, 22): 10 Dec 2015 (s 2(1) item 7)	—
Foreign Acquisitions and Takeovers Legislation Amendment Act 2015	150, 2015	25 Nov 2015	Sch 4 (items 2, 12): 1 Dec 2015 (s 2(1) item 4)	Sch 4 (item 12)
Education Legislation Amendment (Overseas Debt Recovery) Act 2015	154, 2015	26 Nov 2015	Sch 5 (items 2–4): 1 Jan 2016 (s 2(1) item 9)	—
Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015	162, 2015	30 Nov 2015	Sch 1 (items 1–3, 21–46) and Sch 4 (items 2, 27): 30 Nov 2015 (s 2(1) items 2, 3, 6)	Sch 1 (items 45, 46) and Sch 4 (item 27)
Labor 2013-14 Budget Savings (Measures No. 2) Act 2015	169, 2015	11 Dec 2015	Sch 1 (items 6–10, 111): 1 Jan 2016 (s 2(1) item 2)	Sch 1 (item 111)
Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015	170, 2015	11 Dec 2015	Sch 1 (items 1–4) and Sch 4: 11 Dec 2015 (s 2(1) item 1)	Sch 4 (item 2)
Tax Laws Amendment (Gifts) Act 2015	177, 2015	11 Dec 2015	11 Dec 2015 (s 2(1) item 1)	—
Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016	10, 2016	25 Feb 2016	Sch 1 (items 1–32, 38, 39) and Sch 2 (items 3–9, 30): 26 Feb 2016 (s 2(1) items 2, 4)	Sch 1 (items 38, 39) and Sch 2 (item 30)
Insolvency Law Reform Act 2016	11, 2016	29 Feb 2016	Sch 2 (items 274–277): 1 Mar 2017 (s 2(1) item 5)	—
Tax Laws Amendment (Small Business Restructure Roll-over) Act 2016	18, 2016	8 Mar 2016	1 Apr 2016 (s 2(1) item 1)	Sch 1 (item 8)
Tax Laws Amendment (Norfolk Island CGT Exemption) Act 2016	20, 2016	18 Mar 2016	Sch 1 (items 1, 2): 1 July 2016 (s 2(1) item 2)	—
Tax Laws Amendment (Implementation of the Common Reporting Standard) Act 2016	23, 2016	18 Mar 2016	Sch 1 (items 1, 14, 15): 19 Mar 2016 (s 2(1) items 2, 6)	Sch 1 (items 14, 15)
as amended by
Treasury Laws Amendment (2018 Measures No. 4) Act 2019	8, 2019	1 Mar 2019	Sch 8 (item 2): 1 Jan 2018 (s 2(1) item 9)	—
Omnibus Repeal Day (Autumn 2015) Act 2016	47, 2016	5 May 2016	Sch 6 (items 16–25): 6 May 2016 (s 2(1) item 8)	Sch 6 (items 19–25)
Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016	52, 2016	5 May 2016	Sch 3 (items 1–13, 15–22): 1 July 2016 (s 2(1) item 1)	Sch 3 (items 15, 22)
Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016	53, 2016	5 May 2016	Sch 1 (item 1), Sch 2, Sch 3 (items 2–4), Sch 4 (items 1–5), Sch 5 (items 2, 29–67, 75), Sch 6 (items 21–34), Sch 8 (item 1) and Sch 9: 5 May 2016 (s 2(1) items 2, 4)	Sch 5 (item 75) and Sch 8 (item 1)
as amended by
Treasury Laws Amendment (2018 Measures No. 5) Act 2019	15, 2019	12 Mar 2019	Sch 1 (items 34–46): 1 Apr 2019 (s 2(1) item 2)	Sch 1 (item 46)
Tax Laws Amendment (Tax Incentives for Innovation) Act 2016	54, 2016	5 May 2016	Sch 1 (items 1, 12–14, 19) and Sch 2 (items 1–5, 8–14, 20–34, 44–51, 53–56, 63–74, 76): 1 July 2016 (s 2(1) items 2–5, 7)	Sch 1 (item 19) and Sch 2 (items 4, 5, 20, 23, 44, 45, 53, 63, 72, 76)
Budget Savings (Omnibus) Act 2016	55, 2016	16 Sept 2016	Sch 3 (items 16–19): 1 July 2017 (s 2(1) item 4) Sch 4 (items 9–13): 1 Jan 2017 (s 2(1) item 5) Sch 22 and Sch 23 (items 2, 3, 22–24): 1 Oct 2016 (s 2(1) item 25)	Sch 3 (item 19), Sch 4 (item 13), Sch 22 (item 5) and Sch 23 (items 22–24)
Industry Research and Development Amendment (Innovation and Science Australia) Act 2016	63, 2016	20 Oct 2016	Sch 1 (item 40): 20 Oct 2016 (s 2(1) item 1)	—
Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016	81, 2016	29 Nov 2016	Sch 1 (items 2–6, 26–32, 36), Sch 2 (items 1–8, 13–18, 20), Sch 3 (items 1–5, 9), Sch 5–8, Sch 9 (items 1–3, 5), Sch 10 (items 72–80, 93) and Sch 11: 1 Jan 2017 (s 2(1) items 2, 4, 6, 9) Sch 10 (items 2–27, 49–54): 1 July 2018 (s 2(1) item 5)	Sch 1 (item 36), Sch 2 (items 13, 20), Sch 3 (item 9), Sch 5 (item 7), Sch 6 (item 5), Sch 7 (item 4), Sch 8 (item 28), Sch 9 (item 5), Sch 10 (items 49–54), Sch 10 (item 93) and Sch 11 (item 11)
as amended by
Treasury Laws Amendment (2017 Measures No. 2) Act 2017	55, 2017	22 June 2017	Sch 1 (items 25–28): 1 Jan 2017 (s 2(1) item 6)	—
Treasury Laws Amendment (Working Holiday Maker Reform) Act 2016	89, 2016	2 Dec 2016	Sch 2 (items 2, 6): 2 Dec 2016 (s 2(1) item 3)	Sch 2 (item 6)
Treasury Laws Amendment (Bourke Street Fund) Act 2017	14, 2017	28 Feb 2017	1 Apr 2017 (s 2(1) item 1)	—
Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017	15, 2017	28 Feb 2017	Sch 1 (item 1): 1 Mar 2017 (s 2(1) item 2) Sch 2 and Sch 4 (items 26–69, 71–83): 1 Apr 2017 (s 2(1) items 3, 8, 10) Sch 4 (item 70): 19 Mar 2015 (s 2(1) item 9)	Sch 2 (item 5) and Sch 4 (items 32, 34, 36)
Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017	22, 2017	4 Apr 2017	Sch 2 (items 6–8): 2 July 2018 (s 2(1) item 2) Sch 4: 5 Apr 2017 (s 2(1) item 5)	Sch 4
Treasury Laws Amendment (2016 Measures No. 1) Act 2017	25, 2017	4 Apr 2017	Sch 3 (items 1–11) and Sch 4 (items 3–5): 5 Apr 2017 (s 2(1) items 4, 6) Sch 3 (items 12–14): 1 Sept 2017 (s 2(1) item 5)	Sch 3 (items 11, 14)
Treasury Laws Amendment (2017 Measures No. 1) Act 2017	26, 2017	4 Apr 2017	Sch 1: 1 July 2017 (s 2(1) item 2)	Sch 1 (item 5)
Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017	27, 2017	4 Apr 2017	Sch 1 (items 14–43, 52) and Sch 3: 1 July 2017 (s 2(1) items 4, 5)	Sch 1 (item 52) and Sch 3 (item 4)
Treasury Laws Amendment (Enterprise Tax Plan) Act 2017	41, 2017	19 May 2017	Sch 2 (item 1), Sch 3 (items 1–21), Sch 4 (items 1–29) and Sch 5 (items 1, 2): 1 July 2016 (s 2(1) items 9, 14, 16, 18) Sch 2 (item 2) and Sch 5 (items 17, 18): repealed before commencing (s 2(1) items 10, 20) Sch 2 (item 3) and Sch 5 (items 19, 20): 1 July 2020 (s 2(1) items 11, 21) Sch 2 (item 4) and Sch 5 (items 21, 22): 1 July 2021 (s 2(1) items 12, 22) Sch 2 (item 5), Sch 3 (item 22) and Sch 4 (item 58): 19 May 2017 (s 2(1) items 13, 15, 17) Sch 5 (items 3–8): 1 July 2017 (s 2(1) item 19)	Sch 2 (item 5), Sch 3 (item 22) and Sch 4 (item 58)
as amended by
Treasury Laws Amendment (Lower Taxes for Small and Medium Businesses) Act 2018	134, 2018	25 Oct 2018	Sch 1 (items 2, 5, 6) and Sch 2: 1 Jan 2019 (s 2(1) item 1)	—
Social Services Legislation Amendment (Energy Assistance Payment and Pensioner Concession Card) Act 2017	46, 2017	19 June 2017	Sch 1 (items 10–16): 19 June 2017 (s 2(1) item 2)	—
Treasury Laws Amendment (2017 Measures No. 2) Act 2017	55, 2017	22 June 2017	Sch 1 (items 1–15, 32): 1 July 2017 (s 2(1) items 2, 7)	Sch 1 (item 32)
Treasury Laws Amendment (Accelerated Depreciation For Small Business Entities) Act 2017	56, 2017	22 June 2017	Sch 1 (items 1–7): 1 July 2017 (s 2(1) item 2)	—
Veterans’ Affairs Legislation Amendment (Budget Measures) Act 2017	59, 2017	22 June 2017	Sch 1 (items 26–33): 1 July 2017 (s 2(1) item 4)	—
Treasury Laws Amendment (Major Bank Levy) Act 2017	64, 2017	23 June 2017	Sch 1 (items 4–13, 23): 24 June 2017 (s 2(1) item 2)	Sch 1 (item 23)
Statute Update (Winter 2017) Act 2017	93, 2017	23 Aug 2017	Sch 2 (items 10–12): 20 Sept 2017 (s 2(1) item 4)	—
Treasury Laws Amendment (2017 Measures No. 4) Act 2017	94, 2017	23 Aug 2017	Sch 2: 1 Oct 2017 (s 2(1) item 2)	Sch 2 (item 20)
Safety, Rehabilitation and Compensation Legislation Amendment (Defence Force) Act 2017	108, 2017	14 Sept 2017	Sch 3 (item 12): 12 Oct 2017 (s 2(1) item 5)	—
Treasury Laws Amendment (2017 Measures No. 6) Act 2017	118, 2017	30 Oct 2017	Sch 2: 1 Jan 2018 (s 2(1) item 3)	—
Treasury Laws Amendment (Housing Tax Integrity) Act 2017	126, 2017	30 Nov 2017	Sch 1 and 2: 1 Jan 2018 (s 2(1) item 2)	Sch 1 (item 5) and Sch 2 (item 13)
Veterans’ Affairs Legislation Amendment (Omnibus) Act 2017	128, 2017	30 Nov 2017	Sch 8 (items 11–15, 19, 26, 27): 1 Dec 2017 (s 2(1) item 10)	Sch 8 (items 19, 27)
Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017	132, 2017	13 Dec 2017	Sch 1 (items 6–12, 21, 27–31): 1 July 2018 (s 2(1) item 2) Sch 2 (items 1–5, 7): 1 Jan 2018 (s 2(1) item 3)	Sch 2 (item 7)
Statute Update (Smaller Government) Act 2018	4, 2018	20 Feb 2018	Sch 6 (items 9–20, 27): 21 Feb 2018 (s 2(1) item 1)	Sch 6 (item 27)
Financial Sector Legislation Amendment (Crisis Resolution Powers and Other Measures) Act 2018	10, 2018	5 Mar 2018	Sch 7 (items 4–11): 5 Mar 2018 (s 2(1) item 2)	—
Treasury Laws Amendment (Putting Consumers First—Establishment of the Australian Financial Complaints Authority) Act 2018	13, 2018	5 Mar 2018	s 4: 5 Mar 2018 (s 2(1) item 1) Sch 1 (items 15, 31, 46, 58): 6 Mar 2018 (s 2(1) items 2, 6)	s 4 and Sch 1 (items 31, 58)
Treasury Laws Amendment (Income Tax Consolidation Integrity) Act 2018	14, 2018	28 Mar 2018	Sch 1: 1 Apr 2018 (s 2(1) items 2–4)	Sch 1 (items 6, 9, 14, 15, 18, 19, 21, 25, 30, 31)
Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018	15, 2018	28 Mar 2018	Sch 1 (items 1–6A, 11–26, 65–67): 1 Apr 2018 (s 2(1) items 2, 4) Sch 1 (items 42–52, 68–73): repealed before commencing (s 2(1) items 3, 5)	Sch 1 (items 65–73)
as amended by
Treasury Laws Amendment (2021 Measures No. 4) Act 2021	72, 2021	30 June 2021	Sch 2 (items 13–16): 1 July 2021 (s 2(1) item 3)	—
Veterans’ Affairs Legislation Amendment (Veteran-centric Reforms No. 1) Act 2018	17, 2018	28 Mar 2018	Sch 2 (items 47, 48): 1 May 2018 (s 2(1) item 3)	—
Treasury Laws Amendment (2018 Measures No. 1) Act 2018	23, 2018	29 Mar 2018	Sch 1 (items 12–19, 21–23, 60–62), Sch 2 (items 1, 2, 6) and Sch 5 (items 7–11, 26–28): 1 Apr 2018 (s 2(1) items 3, 5, 8, 10, 12) Sch 1 (items 75–79): 30 Mar 2018 (s 2(1) item 9)	Sch 1 (items 19, 75–79), Sch 2 (item 6) and Sch 5 (items 26–28)
Social Services Legislation Amendment (Welfare Reform) Act 2018	26, 2018	11 Apr 2018	Sch 1 (items 14–23, 342–354), Sch 2 (items 3–6, 82–93), Sch 3 (items 5–8, 98–111) and Sch 4 (items 1–7, 105–110): 20 Mar 2020 (s 2(1) items 2, 4–6) Sch 5 (items 32–39, 139–148): 20 Sept 2020 (s 2(1) item 8) Sch 6 (items 6–8, 63–72) and Sch 7 (items 2–6, 68–77): 1 Jan 2022 (s 2(1) items 10, 11)	Sch 1 (items 342–354), Sch 2 (items 82–93), Sch 3 (items 98–111), Sch 4 (items 105–110), Sch 5 (items 139–148), Sch 6 (items 63–72) and Sch 7 (items 68–77)
Treasury Laws Amendment (Personal Income Tax Plan) Act 2018	47, 2018	21 June 2018	Sch 1 (items 1, 6, 7): 1 July 2018 (s 2(1) item 2) Sch 1 (items 11–15, 19, 20): repealed before commencing (s 2(1) item 3)	Sch 1 (item 20)
as amended by
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020	92, 2020	14 Oct 2020	Sch 1 (items 28, 30): 15 Oct 2020 (s 2(1) item 6)	—
Legislation Amendment (Sunsetting Review and Other Measures) Act 2018	78, 2018	24 Aug 2018	Sch 2 (item 16): 25 Aug 2018 (s 2(1) item 5)	—
Treasury Laws Amendment (Illicit Tobacco Offences) Act 2018	82, 2018	24 Aug 2018	Sch 1 (items 3, 25): 25 Aug 2018 (s 2(1) item 2)	Sch 1 (item 25)
Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018	84, 2018	24 Aug 2018	Sch 1 (items 1, 8–13, 15), Sch 2 (items 1–3, 6–10), Sch 3, Sch 4 (items 2–4) and Sch 5: 1 Oct 2018 (s 2(1) item 1)	Sch 1 (item 15), Sch 2 (items 9, 10) and Sch 3 (item 2)
Treasury Laws Amendment (Enterprise Tax Plan Base Rate Entities) Act 2018	94, 2018	31 Aug 2018	Sch 2 (items 1, 2): 1 July 2017 (s 2(1) item 4)	Sch 2 (item 2)
Treasury Laws Amendment (Accelerated Depreciation for Small Business Entities) Act 2018	109, 2018	21 Sept 2018	Sch 1 (items 1–7): 1 Oct 2018 (s 2(1) item 2)	—
Education and Other Legislation Amendment (VET Student Loan Debt Separation) Act 2018	116, 2018	25 Sept 2018	Sch 1 (items 27–32): 1 July 2019 (s 2(1) item 2B)	—
Treasury Laws Amendment (Black Economy Taskforce Measures No. 1) Act 2018	121, 2018	3 Oct 2018	Sch 1 (items 1, 4): 4 Oct 2018 (s 2(1) item 1)	Sch 1 (item 4)
Treasury Laws Amendment (Supporting Australian Farmers) Act 2018	123, 2018	3 Oct 2018	Sch 1: 1 Jan 2019 (s 2(1) item 2)	Sch 1 (item 3)
Treasury Laws Amendment (Tax Integrity and Other Measures) Act 2018	124, 2018	3 Oct 2018	Sch 2, Sch 3 (items 1–3A, 6) and Sch 4: 1 Jan 2019 (s 2(1) item 1)	Sch 2 (item 3), Sch 3 (item 6) and Sch 4 (item 5)
Civil Law and Justice Legislation Amendment Act 2018	130, 2018	25 Oct 2018	Sch 6 (item 66): 22 Nov 2018 (s 2(1) item 10)	—
Treasury Laws Amendment (Black Economy Taskforce Measures No. 2) Act 2018	141, 2018	29 Nov 2018	Sch 1: 1 Jan 2019 (s 2(1) item 2)	Sch 1 (item 2)
Treasury Laws Amendment (2017 Enterprise Incentives No. 1) Act 2019	7, 2019	1 Mar 2019	Sch 1 (items 1–13, 33–164): 1 Apr 2019 (s 2(1) item 1)	Sch 1 (items 13, 164)
Treasury Laws Amendment (2018 Measures No. 4) Act 2019	8, 2019	1 Mar 2019	Sch 3 (items 1, 10), Sch 8 (items 8, 10, 11, 13, 35–46), Sch 9 and 10: 1 Apr 2019 (s 2(1) items 3, 11, 13) Sch 11: 1 July 2019 (s 2(1) item 14)	Sch 3 (item 10) and Sch 8 (items 10, 11, 36, 38, 40, 44)
Treasury Laws Amendment (2018 Measures No. 5) Act 2019	15, 2019	12 Mar 2019	Sch 1 (items 2–17, 46): 1 Apr 2019 (s 2(1) item 2)	Sch 1 (item 46)
Treasury Laws Amendment (Protecting Your Superannuation Package) Act 2019	16, 2019	12 Mar 2019	Sch 3 (items 1–15, 38): 13 Mar 2019 (s 2(1) item 2)	Sch 3 (item 38)
as amended by
Treasury Laws Amendment (2019 Measures No. 3) Act 2020	64, 2020	22 June 2020	Sch 3 (item 62): 23 June 2020 (s 2(1) item 4)	—
Social Services Legislation Amendment (Energy Assistance Payment) Act 2019	28, 2019	5 Apr 2019	Sch 1 (items 10–13): 6 Apr 2019 (s 2(1) item 1)	—
Treasury Laws Amendment (North Queensland Flood Recovery) Act 2019	30, 2019	5 Apr 2019	Sch 1 and 2: 1 July 2019 (s 2(1) item 2)	Sch 1 (item 3) and Sch 2 (item 3)
Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019	34, 2019	5 Apr 2019	Sch 1 (items 1–5, 12, 13, 16), Sch 2, Sch 4 (items 3–6, 8, 9) and Sch 5 (items 1, 2, 5): 1 July 2019 (s 2(1) items 2, 3)	Sch 1 (item 16), Sch 2 (item 4) and Sch 5 (item 5)
Treasury Laws Amendment (Mutual Reforms) Act 2019	37, 2019	5 Apr 2019	Sch 2 (items 17–22): 6 Apr 2019 (s 2(1) item 1)	—
Treatment Benefits (Special Access) (Consequential Amendments and Transitional Provisions) Act 2019	42, 2019	5 Apr 2019	Sch 1 (items 1, 2) and Sch 2 (items 9–11): 6 Apr 2019 (s 2(1) item 2)	Sch 1 (items 1, 2)
Treasury Laws Amendment (2019 Petroleum Resource Rent Tax Reforms No. 1) Act 2019	43, 2019	5 Apr 2019	Sch 2 (items 79–92): 1 July 2019 (s 2(1) item 1)	Sch 2 (items 85–92)
Treasury Laws Amendment (2019 Measures No. 1) Act 2019	49, 2019	5 Apr 2019	Sch 3 (item 1) and Sch 4 (items 71–94, 111): 1 July 2019 (s 2(1) items 10, 12)	Sch 4 (item 111)
Treasury Laws Amendment (Increasing and Extending the Instant Asset Write-Off) Act 2019	51, 2019	6 Apr 2019	Sch 1 (items 1–7) and Sch 2: 1 July 2019 (s 2(1) item 1)	—
Treasury Laws Amendment (Tax Relief So Working Australians Keep More Of Their Money) Act 2019	52, 2019	5 July 2019	Sch 1: 6 July 2019 (s 2(1) item 1)	Sch 1 (item 4)
Treasury Laws Amendment (Timor Sea Maritime Boundaries Treaty) Act 2019	59, 2019	7 Aug 2019	Sch 1 and Sch 2 (items 9–20): 30 Aug 2019 (s 2(1) item 2)	—
Treasury Laws Amendment (Making Sure Multinationals Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019	65, 2019	13 Sept 2019	Sch 1 (items 4–18): 1 Oct 2019 (s 2(1) item 2)	Sch 1 (items 17, 18)
Treasury Laws Amendment (2018 Superannuation Measures No. 1) Act 2019	78, 2019	2 Oct 2019	Sch 2 and Sch 3 (items 1, 2): 1 Jan 2020 (s 2(1) item 3)	Sch 2 (item 4)
Treasury Laws Amendment (2019 Measures No. 2) Act 2019	94, 2019	28 Oct 2019	Sch 1: 29 Oct 2019 (s 2(1) item 2)	Sch 1 (item 3)
Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019	95, 2019	28 Oct 2019	Sch 2 and 3: 1 Jan 2020 (s 2(1) item 2) Sch 5 (items 1, 4): 29 Oct 2019 (s 2(1) item 3)	Sch 2 (item 3), Sch 3 (item 4) and Sch 5 (item 4)
Medical and Midwife Indemnity Legislation Amendment Act 2019	105, 2019	28 Nov 2019	Sch 1 (items 5–7, 54): 1 July 2020 (s 2(1) item 2)	Sch 1 (item 54)
Treasury Laws Amendment (International Tax Agreements) Act 2019	107, 2019	28 Nov 2019	Sch 2 (items 1, 2): 1 Jan 2020 (s 2(1) item 3)	—
Military Rehabilitation and Compensation Amendment (Single Treatment Pathway) Act 2019	122, 2019	12 Dec 2019	Sch 1 (items 25, 28–32): 12 Dec 2019 (s 2(1) item 1)	Sch 1 (items 28–32)
Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures) Act 2019	129, 2019	12 Dec 2019	Sch 1 (items 1–31, 33–36) and Sch 2: 1 Jan 2020 (s 2(1) item 2)	Sch 1 (items 33, 36) and Sch 2 (item 3)
Treasury Laws Amendment (2019-20 Bushfire Tax Assistance) Act 2020	1, 2020	13 Feb 2020	14 Feb 2020 (s 2(1) item 1)	Sch 1 (item 3)
Treasury Laws Amendment (2018 Measures No. 2) Act 2020	8, 2020	26 Feb 2020	Sch 2 (items 1–17): 1 Apr 2020 (s 2(1) item 3)	Sch 2 (items 3, 14, 17)
Statute Update (Regulations References) Act 2020	18, 2020	6 Mar 2020	Sch 1 (items 24–26): 6 Sept 2020 (s 2(1) item 1)	—
Treasury Laws Amendment (Recovering Unpaid Superannuation) Act 2020	21, 2020	6 Mar 2020	Sch 1 (items 1–9): 1 Apr 2020 (s 2(1) item 2)	Sch 1 (item 9)
Coronavirus Economic Response Package Omnibus Act 2020	22, 2020	24 Mar 2020	Sch 1 (items 1–14), Sch 2 (items 1–6) and Sch 4 (items 12–22): 25 Mar 2020 (s 2(1) items 2, 4) Sch 3 (items 1, 2): 24 Mar 2020 (s 2(1) item 3)	—
Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020	38, 2020	9 Apr 2020	Sch 2 (items 3–6): 9 Apr 2020 (s 2(1) item 4)	—
Treasury Laws Amendment (2020 Measures No. 1) Act 2020	49, 2020	25 May 2020	Sch 1 (items 1–17, 21) and Sch 2 (items 1, 7): 1 July 2020 (s 2(1) item 1)	Sch 1 (item 21) and Sch 2 (item 7)
Treasury Laws Amendment (2020 Measures No. 3) Act 2020	61, 2020	19 June 2020	Sch 2: 1 July 2020 (s 2(1) item 5) Sch 4 (items 1–17): 20 June 2020 (s 2(1) item 6)	—
Treasury Laws Amendment (2019 Measures No. 3) Act 2020	64, 2020	22 June 2020	Sch 3 (items 72–122): 1 July 2020 (s 2(1) item 5) Sch 3 (items 228–239, 325, 326): 1 Oct 2020 (s 2(1) item 6) Sch 3 (items 327–330): 1 July 2017 (s 2(1) item 7)	Sch 3 (items 73, 83, 91, 93, 105, 110, 114, 119, 325, 326, 330)
Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020	69, 2020	22 June 2020	Sch 1 (items 1369–1385, 1465–1467): awaiting commencement (s 2(1) item 5)	Sch 1 (items 1465–1467) and Sch 1 (item 1468)
as amended by
Treasury Laws Amendment (2021 Measures No. 5) Act 2021	127, 2021	7 Dec 2021	Sch 3 (item 105): 22 June 2020 (s 2(1) item 8)	—
Treasury Laws Amendment (2022 Measures No. 1) Act 2022	35, 2022	9 Aug 2022	Sch 4 (item 7): 21 June 2022 (s 2(1) item 5) Sch 4 (item 15): 10 Aug 2022 (s 2(1) item 6)	—
Treasury Laws Amendment (2020 Measures No. 2) Act 2020	79, 2020	3 Sept 2020	Sch 1, 3 and 5: 1 Oct 2020 (s 2(1) items 2, 4)	Sch 1 (items 41, 51, 60, 64) and Sch 3 (item 4)
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020	92, 2020	14 Oct 2020	Sch 1 (items 18–21, 24): 15 Oct 2020 (s 2(1) item 4) Sch 1 (items 25–27): 1 July 2022 (s 2(1) item 5) Sch 2 (items 1–3, 16–35), Sch 3 (items 25–36, 40), Sch 4 (items 1–11, 14), Sch 5 (items 11–38, 56) and Sch 7 (items 5–8, 12–25): 1 Jan 2021 (s 2(1) item 7)	Sch 1 (items 24, 27), Sch 3 (item 40), Sch 4 (item 14) and Sch 5 (item 56)
as amended by
Treasury Laws Amendment (2021 Measures No. 4) Act 2021	72, 2021	30 June 2021	Sch 6: 14 Oct 2020 (s 2(1) item 6)	—
Social Services and Other Legislation Amendment (Coronavirus and Other Measures) Act 2020	97, 2020	13 Nov 2020	Sch 1 (items 28–36): 14 Nov 2020 (s 2(1) item 2)	—
Social Services and Other Legislation Amendment (Omnibus) Act 2020	107, 2020	26 Nov 2020	Sch 3 (items 2–9): 27 Nov 2020 (s 2(1) item 3)	—
Family Law Amendment (Western Australia De Facto Superannuation Splitting and Bankruptcy) Act 2020	112, 2020	8 Dec 2020	Sch 3 (items 39–47): 28 Sept 2022 (s 2(1) item 1)	—
Treasury Laws Amendment (2020 Measures No. 5) Act 2020	118, 2020	11 Dec 2020	Sch 1: 12 Dec 2020 (s 2(1) item 2) Sch 2 (items 1–6): 11 Dec 2021 (s 2(1) item 3) Sch 3: 1 Jan 2021 (s 2(1) item 5)	Sch 1 (item 3)
National Emergency Declaration (Consequential Amendments) Act 2020	129, 2020	15 Dec 2020	Sch 1 (item 24): 16 Dec 2020 (s 2(1) item 2)	—
Treasury Laws Amendment (2020 Measures No. 6) Act 2020	141, 2020	17 Dec 2020	Sch 1 (item 1) and Sch 4 (items 82–101): 1 Jan 2021 (s 2(1) items 2, 7) Sch 4 (item 146): 18 Dec 2020 (s 2(1) item 16)	Sch 4 (item 146)
Radiocommunications Legislation Amendment (Reform and Modernisation) Act 2020	151, 2020	17 Dec 2020	Sch 9 (items 101–106): 17 June 2021 (s 2(1) item 12)	Sch 9 (item 106)
Federal Circuit and Family Court of Australia (Consequential Amendments and Transitional Provisions) Act 2021	13, 2021	1 Mar 2021	Sch 2 (item 467): 1 Sept 2021 (s 2(1) item 5)	—
Treasury Laws Amendment (Reuniting More Superannuation) Act 2021	24, 2021	22 Mar 2021	Sch 1 (items 1–14): 23 Mar 2021 (s 2(1) item 2) Sch 2 (items 1–14): 29 Mar 2021 (s 2(1) item 3)	—
Treasury Laws Amendment (More Flexible Superannuation) Act 2021	45, 2021	22 June 2021	Sch 1, Sch 2 (items 1–4, 14) and Sch 3: 1 July 2021 (s 2(1) items 2, 3)	Sch 1 (item 2) and Sch 2 (item 14)
Treasury Laws Amendment (Self Managed Superannuation Funds) Act 2021	47, 2021	22 June 2021	Sch 1 (items 4–9): 1 July 2021 (s 2(1) item 1)	—
Treasury Laws Amendment (2021 Measures No. 3) Act 2021	61, 2021	29 June 2021	Sch 3 (items 1–3), Sch 4 and Sch 5: 1 July 2021 (s 2(1) items 4, 6)	Sch 3 (item 3) and Sch 4 (item 3)
Treasury Laws Amendment (COVID-19 Economic Response) Act 2021	71, 2021	30 June 2021	Sch 1: 1 July 2021 (s 2(1) item 1)	Sch 1 (item 2)
Treasury Laws Amendment (2021 Measures No. 4) Act 2021	72, 2021	30 June 2021	Sch 2 (items 1–12, 17, 18) and Sch 3 (items 1, 2): 1 July 2021 (s 2(1) items 3, 4)	Sch 2 (items 17, 18)
Treasury Laws Amendment (COVID-19 Economic Response No. 2) Act 2021	79, 2021	10 Aug 2021	Sch 3 and Sch 5: 11 Aug 2021 (s 2(1) item 1)	Sch 3 (item 3) and Sch 5 (item 3)
Industry Research and Development Amendment (Industry Innovation and Science Australia) Act 2021	101, 2021	10 Sept 2021	Sch 1 (item 3): 11 Sept 2021 (s 2(1) item 1)	—
Treasury Laws Amendment (2021 Measures No. 2) Act 2021	110, 2021	13 Sept 2021	Sch 1 and Sch 2 (items 8–13): 1 Oct 2021 (s 2(1) item 2)	Sch 1 (items 12–16) and Sch 2 (item 13)
Treasury Laws Amendment (2021 Measures No. 6) Act 2021	111, 2021	13 Sept 2021	Sch 1 and 3: 1 Oct 2021 (s 2(1) items 2, 4)	Sch 1 (item 3) and Sch 3 (item 2)
Treasury Laws Amendment (2021 Measures No. 5) Act 2021	127, 2021	7 Dec 2021	Sch 1 and Sch 3 (items 42, 49–63, 65–69, 71, 72): 1 Jan 2022 (s 2(1) items 2, 5) Sch 2 (item 56) and Sch 3 (items 3–5, 33–35): 8 Dec 2021 (s 2(1) items 3, 4)	Sch 1 (item 28) and Sch 3 (items 5, 51, 63, 69, 72)
Territories Stolen Generations Redress Scheme (Consequential Amendments) Act 2021	141, 2021	13 Dec 2021	Sch 1 (items 1–3): 1 Jan 2022 (s 2(1) item 2)	Sch 1 (item 3)
Veterans’ Affairs Legislation Amendment (Exempting Disability Payments from Income Testing and Other Measures) Act 2021	142, 2021	13 Dec 2021	Sch 1 (items 15–20): 1 Jan 2022 (s 2(1) item 2)	Sch 1 (item 20)
Corporate Collective Investment Vehicle Framework and Other Measures Act 2022	8, 2022	22 Feb 2022	Sch 5 (items 1–4, 8–14): 1 July 2022 (s 2(1) item 4) Sch 5 (items 15–19): awaiting commencement (s 2(1) item 5) Sch 6 (items 1–22, 24), Sch 7, Sch 8 (items 33, 34) and Sch 10: 1 Apr 2022 (s 2(1) items 6–8, 10, 14)	Sch 5 (item 19), Sch 5 (item 20), Sch 8 (item 34) and Sch 10 (item 9)
as amended by
Treasury Laws Amendment (Fairer for Families and Farmers and Other Measures) Act 2024	136, 2024	10 Dec 2024	Sch 1 (item 5): 31 Dec 2024 (s 2(1) item 3) Sch 1 (item 6): 11 Dec 2024 (s 2(1) item 4)	—
Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022	10, 2022	22 Feb 2022	Sch 3–5: 1 Apr 2022 (s 2(1) item 3)	Sch 3 (item 2), Sch 4 (item 5) and Sch 5 (item 2)
Treasury Laws Amendment (Cost of Living Support and Other Measures) Act 2022	14, 2022	31 Mar 2022	Sch 2, 3, 6 and Sch 8 (items 1–9): 1 Apr 2022 (s 2(1) items 3, 7, 9)	Sch 2 (item 4)
Treasury Laws Amendment (Laminaria and Corallina Decommissioning Cost Recovery Levy) Act 2022	24, 2022	1 Apr 2022	Sch 1 (items 1–5, 21): 2 Apr 2022 (s 2(1) item 1)	Sch 1 (item 21)
Treasury Laws Amendment (2022 Measures No. 1) Act 2022	35, 2022	9 Aug 2022	Sch 1 (items 1–3) and Sch 3 (items 2, 3): 1 Oct 2022 (s 2(1) items 2, 4)	Sch 1 (item 3)
Defence, Veterans’ and Families’ Acute Support Package Act 2022	40, 2022	7 Oct 2022	Sch 1 (items 25–27): 14 Oct 2022 (s 2(1) item 1)	Sch 1 (item 27)
Treasury Laws Amendment (2022 Measures No. 3) Act 2022	75, 2022	5 Dec 2022	Sch 4 (items 2–21, 38): 1 July 2022 (s 2(1) item 4)	Sch 4 (item 38)
Treasury Laws Amendment (2022 Measures No. 2) Act 2022	84, 2022	12 Dec 2022	Sch 1 (item 16), Sch 3 (items 28–33) and Sch 5: 1 Jan 2023 (s 2(1) items 2, 4)	Sch 3 (item 33) and Sch 5 (item 2)
Treasury Laws Amendment (2022 Measures No. 5) Act 2023	2, 2023	16 Feb 2023	1 Apr 2023 (s 2(1) item 1)	—
Paid Parental Leave Amendment (Improvements for Families and Gender Equality) Act 2023	4, 2023	10 Mar 2023	Sch 2 (item 16) and Sch 3 (items 1, 2): 26 Mar 2023 (s 2(1) item 1)	Sch 3 (items 1, 2)
Safeguard Mechanism (Crediting) Amendment Act 2023	14, 2023	11 Apr 2023	Sch 1 (items 64–66): 12 Apr 2023 (s 2(1) item 2)	—
Australia Council Amendment (Creative Australia) Act 2023	15, 2023	11 Apr 2023	Sch 1 (items 6, 7): 1 July 2023 (s 2(1) item 2)	—
Treasury Laws Amendment (2023 Measures No. 2) Act 2023	28, 2023	23 June 2023	Sch 3: 1 July 2023 (s 2(1) item 3) Sch 6: 24 June 2023 (s 2(1) item 7)	Sch 3 (item 8)
Treasury Laws Amendment (2022 Measures No. 4) Act 2023	29, 2023	23 June 2023	Sch 1 and Sch 2 (items 12, 13, 15): 1 July 2023 (s 2(1) item 2) Sch 9 (items 5–7): 24 June 2023 (s 2(1) item 5)	Sch 1 (item 7) and Sch 2 (item 15)
Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023	40, 2023	28 June 2023	Sch 2 and Sch 4 (items 14–16): 1 July 2023 (s 2(1) items 3, 5) Sch 3: 1 Jan 2024 (s 2(1) item 4)	Sch 2 (item 3) and Sch 3 (items 7, 11, 16, 20)
Trade Support Loans Amendment Act 2023	61, 2023	21 Aug 2023	Sch 1 (items 132–136, 156–165): 1 Jan 2024 (s 2(1) item 1)	Sch 1 (items 156–165)
Treasury Laws Amendment (Modernising Business Communications and Other Measures) Act 2023	69, 2023	14 Sept 2023	Sch 1 (item 109): 1 Jan 2024 (s 2(1) item 3) Sch 4 (items 74–76): 15 Sept 2023 (s 2(1) item 5)	Sch 4 (item 76)
Inspector-General of Intelligence and Security and Other Legislation Amendment (Modernisation) Act 2023	73, 2023	20 Sept 2023	Sch 1 (item 179) and Sch 3 (item 2): 21 Sept 2023 (s 2(1) items 2, 5)	Sch 3 (item 2)
Treasury Laws Amendment (2023 Measures No. 3) Act 2023	75, 2023	20 Sept 2023	Sch 4 (items 1–13, 28, 30): 15 Sept 2024 (s 2(1) item 11)	Sch 4 (items 28, 30)

Act (Register ID)	Number and year	Assent	Commencement	Application, saving and transitional provisions
Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023 (C2023A00076)	76, 2023	20 Sept 2023	sch 2 (items 649-659), sch 3 (item 41): 20 Oct 2023 (s 2(1) items 2, 14) sch 6 (item 32): 21 Sept 2023 (s 2(1) item 22)	—
Treasury Laws Amendment (2023 Measures No. 1) Act 2023 (C2023A00101)	101, 2023	27 Nov 2023	sch 4 (items 6-9, 13-21): 1 Jan 2024 (s 2(1) item 6) sch 5: 28 Nov 2023 (s 2(1) item 7)	sch 4 (items 9, 21) and sch 5 (item 3)
Disability Services and Inclusion (Consequential Amendments and Transitional Provisions) Act 2023 (C2023A00103)	103, 2023	28 Nov 2023	sch 2 (item 10): 1 Jan 2024 (s 2(1) item 2)	—
Crimes Legislation Amendment (Combatting Foreign Bribery) Act 2024 (C2024A00005)	5, 2024	8 Mar 2024	sch 1 (items 11-14): 1 Oct 2024 (s 2(1) item 3)	sch 1 (item 14)
Treasury Laws Amendment (Making Multinationals Pay Their Fair Share—Integrity and Transparency) Act 2024 (C2024A00023)	23, 2024	8 Apr 2024	sch 2 (items 3-142, 144-146): 1 July 2024 (s 2(1) item 3)	sch 2 (items 144-146)
Administrative Review Tribunal (Consequential and Transitional Provisions No. 1) Act 2024 (C2024A00038)	38, 2024	31 May 2024	sch 1 (items 31-37, 64): 14 Oct 2024 (s 2(1) item 2)	—
Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024 (C2024A00052)	52, 2024	28 June 2024	sch 3 (items 1-5): 29 June 2024 (s 2(1) item 3) sch 4-7: 1 July 2024 (s 2(1) item 4)	sch 6 (items 24-27), sch 7 (item 5)
Treasury Laws Amendment (Delivering Better Financial Outcomes and Other Measures) Act 2024 (C2024A00067)	67, 2024	9 July 2024	sch 1 (items 4-7), sch 3 (items 1-7), sch 5 (items 49-52), sch 6: 1 Oct 2024 (s 2(1) items 3, 7, 10, 12)	sch 1 (item 7), sch 3 (item 7), sch 5 (items 50, 52), sch 6 (items 3, 14-19, 23)
Paid Parental Leave Amendment (Adding Superannuation for a More Secure Retirement) Act 2024 (C2024A00090)	90, 2024	1 Oct 2024	sch 2 (items 2-6): 2 Oct 2024 (s 2(1) item 1)	—
Crown References Amendment Act 2024 (C2024A00115)	115, 2024	10 Dec 2024	sch 1 (items 27, 28): 11 Dec 2024 (s 2(1) item 1)	—
Treasury Laws Amendment (Multinational—Global and Domestic Minimum Tax) (Consequential) Act 2024 (C2024A00134)	134, 2024	10 Dec 2024	sch 1 (items 6-29, 66): 11 Dec 2024 (s 2(1) item 1)	sch 1 (item 66)
Treasury Laws Amendment (Fairer for Families and Farmers and Other Measures) Act 2024 (C2024A00136)	136, 2024	10 Dec 2024	sch 5, sch 6 (items 12-21): 1 Jan 2025 (s 2(1) items 10, 12)	sch 6 (item 15)
Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Act 2024 (C2024A00138)	138, 2024	10 Dec 2024	sch 1 (items 2-12): 1 Jan 2025 (s 2(1) item 2) sch 5 (items 1-13): 11 Dec 2024 (s 2(1) items 6, 7) sch 5 (item 14): never commenced (s 2(1) item 8)	—
Future Made in Australia (Production Tax Credits and Other Measures) Act 2025 (C2025A00009)	9, 2025	14 Feb 2025	sch 1 (items 1-4): 1 Jan 2026 (s 2(1) item 2) sch 2 (items 1, 12-14): 1 Apr 2025 (s 2(1) item 5)	—
Veterans’ Entitlements, Treatment and Support (Simplification and Harmonisation) Act 2025 (C2025A00017)	17, 2025	20 Feb 2025	sch 8 (items 38-52): 1 July 2026 (s 2(1) item 6)	sch 8 (items 51, 52)
Treasury Laws Amendment (Tax Incentives and Integrity) Act 2025 (C2025A00029)	29, 2025	27 Mar 2025	sch 2: 1 Apr 2025 (s 2(1) item 2)	sch 2 (item 4)
Aged Care and Other Legislation Amendment Act 2025 (C2025A00045)	45, 2025	19 Sept 2025	sch 3 (items 217-223): 1 Nov 2025 (s 2(1) item 6)	—
Treasury Laws Amendment (Payments System Modernisation) Act 2025 (C2025A00046)	46, 2025	19 Sept 2025	sch 1 (items 128, 129): 19 Dec 2025 (s 2(1) item 1)	sch 1 (item 129)
Treasury Laws Amendment (Payday Superannuation) Act 2025 (C2025A00057)	57, 2025	6 Nov 2025	sch 1 (items 79-98, 181, 183): 1 July 2026 (s 2(1) item 1)	sch 1 (items 181, 183)
Treasury Laws Amendment (Strengthening Financial Systems and Other Measures) Act 2025 (C2025A00072)	72, 2025	4 Dec 2025	sch 4 (items 52, 53): 1 Jan 2026 (s 2(1) item 5)	sch 4 (item 53)
Combatting Antisemitism, Hate and Extremism (Firearms and Customs Laws) Act 2026 (C2026A00001)	1, 2026	21 Jan 2026	sch 2 (items 6, 7): 22 Jan 2026 (s 2(1) item 3)	sch 2 (item 7)
Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 (C2026A00008)	8, 2026	13 Mar 2026	sch 1 (items 12-23), sch 2 (items 1-10), sch 3 (items 1-4): 1 Apr 2026 (s 2(1) items 2, 3)	sch 2 (item 10), sch 3 (item 3)
Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) Act 2026 (C2026A00012)	12, 2026	26 Mar 2026	sch 3 (items 4-6), sch 5 (items 1-28): 1 Apr 2026 (s 2(1) items 4, 6)	sch 5 (item 28)
Treasury Laws Amendment (The Survivors Law) Act 2026 (C2026A00047)	47, 2026	20 May 2026	sch 1 (items 6-11): 21 May 2026 (s 2(1) item 1)	—

Name	Registration	Commencement	Application, saving and transitional provisions
Workplace Relations Amendment (Work Choices) (Consequential Amendments) Regulations 2006 (No. 1) (SLI No. 50, 2006)	17 Mar 2006 (F2006L00820)	sch 51: 27 Mar 2006 (r 2(b))	—

Income Tax Assessment Act 1997

No. 38, 1997

Compilation No. 264

Compilation date: 21 May 2026

Includes amendments: Act No. 47, 2026

This compilation is in 12 volumes

Volume 1:	Chapter 1, Part 1-1 to Chapter 2, Part 2-5 sections 1-1 to 36-55
Volume 2:	Chapter 2, Part 2-10 to Chapter 2, Part 2-20 sections 40-1 to 67-30
Volume 3:	Chapter 2, Part 2-25 to Chapter 3, Part 3-1 sections 70-1 to 121-35
Volume 4:	Chapter 3, Part 3-3 to Chapter 3, Part 3-5 sections 122-1 to 197-85
Volume 5:	Chapter 3, Part 3-6 to Chapter 3, Part 3-10 sections 200-1 to 253-15
Volume 6:	Chapter 3, Part 3-25 to Chapter 3, Part 3-30 sections 275-1 to 313-85
Volume 7:	Chapter 3, Part 3-32 to Chapter 3, Part 3-50 sections 315-1 to 421-85
Volume 8:	Chapter 3, Part 3-80 to Chapter 3, Part 3-90 sections 615-1 to 721-40
Volume 9:	Chapter 3, Part 3-95 to Chapter 4, Part 4-5 sections 723-1 to 880-205
Volume 10:	Chapter 5, Part 5-30 to Chapter 6, Part 6-5 sections 900-1 to 995-1
Volume 11:	Endnotes 1 to 3
Volume 12:	Endnote 4

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the Income Tax Assessment Act 1997 that shows the text of the law as amended and in force on 21 May 2026 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

Application, saving and transitional provisions

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Presentational changes

Modifications

Self -repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Endnotes 1

Endnote 4—Amendment history 1

Endnotes

Endnote 4—Amendment history

Provision affected	How affected
Chapter 1
Part 1-1
Division 1
s 1-3	am No 161, 2005
s 1-4	ad No 2, 2015
s 1-7	ad No 97, 2008
	am No 145, 2010
Part 1-2
Division 2
Subdivision 2-B
s 2-5	am. No. 58, 2006
Subdivision 2-C
s 2-15	am No 44, 2000; No 2, 2015
Subdivision 2-D
s. 2-30	am. No. 121, 1997; No. 54, 1999
	rs. No. 41, 2005
Division 3
s. 3-1	am. No. 179, 1999; No. 150, 2003
	rep. No. 41, 2011
s. 3-5	am. No. 179, 1999; No. 44, 2000; No. 101, 2006; No. 79, 2010; No. 41, 2011
s. 3-10	am. No. 97, 2008
Part 1-3
Division 4
s. 4-5	am. No. 117, 1999; No. 55, 2001
s. 4-10	am. Nos. 46, 91 and 128, 1998; Nos. 58 and 79, 2000; No. 136, 2002; No. 142, 2003; No. 58, 2006; No. 78, 2007; No. 97, 2008; No 16, 2011; No 136, 2012; No 48, 2014
	ed C158
s. 4-15	am. No. 78, 2001; No. 68, 2002; No 83, 2004; Nos. 41 and 147, 2005; Nos. 80 and 143, 2007; No 45, 2008; No 88, 2013; No 70, 2015; No 7, 2019
Link note to s. 4-15	ad. No. 46, 1998
	rep. No. 41, 2005
s 4-25	ad No 46, 1998
	rs No 93, 2011; No 92, 2020
Division 5
Division 5	ad. No. 79, 2010
s. 5-1	ad. No. 79, 2010
Subdivision 5-A
s. 5-5	ad. No. 79, 2010
s. 5-10	ad. No. 79, 2010
s. 5-15	ad. No. 79, 2010
Division 6
s. 6-1	am. No. 16, 1998; No. 176, 1999
	rs. No. 66, 2003
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s. 6-5	am. No. 78, 2001; No. 41, 2005
s. 6-10	am. No. 41, 2005; No. 58, 2006
s. 6-15	am. No. 66, 2003
s. 6-20	am. No. 94, 1999; No. 66, 2003; No. 12, 2012
s. 6-23	ad. No. 66, 2003
Division 8
s. 8-1	am. No. 16, 1998; No. 176, 1999; No. 90, 2000; No. 78, 2001; No. 66, 2003; No. 41, 2005
Part 1-4
Division 9
s. 9-1A	ad. No. 57, 2002
s 9-1	am No 16, 1998; No 169, 1999; No 9, 2007; No 143, 2007; No 45, 2008; No 97, 2008; No 70, 2015; No 53, 2016; No 34, 2019; No 8, 2022
s 9-5	am No 16, 1998; No 169, 1999; No 136, 2002; No 9, 2007; No 15, 2007; No 78, 2007; No 143, 2007; No 93, 2011; No 53, 2016; No 92, 2020; No 8, 2022
Division 10
s. 10-1	ad. No. 57, 2002
s 10-5	am No 121, 1997; No 174, 1997; No 16, 1998; No 46, 1998; No 47, 1998; No 85, 1998; No 39, 1999; No 54, 1999; No 169, 1999; No 176, 1999; No 79, 2000; No 86, 2000; No 89, 2000; No 72, 2001; No 77, 2001; No 169, 2001; No 170, 2001; No 26, 2002; No 97, 2002; No 119, 2002; No 136, 2002; No 12, 2003; No 65, 2003; No 66, 2003; No 133, 2003; No 20, 2004; No 101, 2004; No 23, 2005; No 55, 2006; No 101, 2006; No 15, 2007; No 79, 2007; No 143, 2007; No 164, 2007; No 92, 2008; No 15, 2009; No 126, 2009; No 133, 2009; No 56, 2010; No 79, 2010; No 114, 2010; No 93, 2011; No 132, 2011; No 14, 2012; No 75, 2012; No 115, 2012; No 82, 2013; No 84, 2013; No 88, 2013; No 101, 2013; No 118, 2013; No 96, 2014; No 109, 2014; No 21, 2015; No 70, 2015; No 47, 2016; No 53, 2016; No 81, 2016; No 132, 2017; No 4, 2018; No 23, 2018; No 49, 2019; No 79, 2020; No 92, 2020; No 110, 2021; No 52, 2024
Division 11
Division 11 heading	rs. No. 66, 2003
Table of Subdivs. to Div. 11	ad. No. 66, 2003
Subdivision 11-A
Subdivision 11-A heading	ad. No. 66, 2003
Table of sections to Subdiv. 11-A	ad. No. 66, 2003
s. 11-1A	ad. No. 57, 2002
	rs. No. 66, 2003
s. 11-1	am. No. 16, 1998; No. 12, 2012
s 11-5	am No 121, 1997; No 16, 1998; No 169, 2001; No 101, 2004; No 63, 2005; No 9, 2007; No 75, 2010; No 41, 2011; No 169, 2012; No 96, 2013; No 70, 2015
	ed C176
	am No 70, 2015; No 84, 2018; No 35, 2022; No 12, 2026
s. 11-10	am. Nos. 121 and 134, 1997; No. 23, 1998; No. 58, 2000; No. 136, 2002; Nos. 66 and 111, 2003; No. 20, 2004; Nos. 15, 143 and 164, 2007; Nos. 32 and 38, 2008; No. 15, 2009; No. 136, 2010
	rep. No. 12, 2012
s 11-15	am No 121, 1997; No 179, 1997; No 196, 1997; No 45, 1998; No 102, 1998; No 128, 1998 (as am by No 57, 2002); No 13, 1999; No 54, 1999; No 60, 1999; No 83, 1999; No 93, 1999 (as am by No 57, 2002); No 165, 1999; No 76, 2000; No 89, 2000; No 144, 2000; No 77, 2001; No 57, 2002; No 136, 2002; No 139, 2002; No 65, 2003; No 66, 2003; No 59, 2004; No 60, 2004; No 101, 2004; No 23, 2005; No 55, 2005; No 66, 2005; No 41, 2006; No 58, 2006; No 101, 2006; No 136, 2006; No 15, 2007; No 66, 2007; No 78, 2007; No 82, 2007; No 113, 2007; No 114, 2007; No 143, 2007; No 182, 2007; No 183, 2007; No 184, 2007; No 19, 2008; No 38, 2008; No 97, 2008; No 131, 2008; No 4, 2009; No 14, 2009; No 25, 2009; No 35, 2009; No 50, 2009; No 52, 2009; No 80, 2009; No 118, 2009; No 126, 2009; No 19, 2010; No 56, 2010; No 75, 2010; No 93, 2010; No 31, 2011; No 41, 2011; No 50, 2011; No 129, 2011; No 141, 2011 (as am by No 12, 2012); No 12, 2012; No 49, 2012; No 50, 2012, No 57, 2012; No 58, 2012; No 71, 2012; No 5, 2013; No 44, 2013; No 70, 2013; No 85, 2013; No 88, 2013; No 105, 2013; No 124, 2013; No 13, 2014; No 35, 2014; No 96, 2014; No 109, 2014; No 110, 2014; No 2, 2015; No 53, 2015; No 128, 2015; No 55, 2016; No 22, 2017; No 25, 2017; No 46, 2017; No 59, 2017; No 128, 2017; No 4, 2018; No 124, 2018; No 30, 2019; No 42, 2019; No 22, 2020; No 38, 2020; No 97, 2020; No 107, 2020; No 61, 2021; No 141, 2021; No 142, 2021; No 14, 2022; No 40, 2022; No 17, 2025
Subdivision 11-B
Subdivision 11-B	ad. No. 66, 2003
s. 11-50	ad. No. 66, 2003
s 11-55	ad No 66, 2003
	am No 41, 2005; No 147, 2005; No 13, 2006; No 32, 2006; No 101, 2006; No 15, 2007; No 164, 2007; No 32, 2008; No 38, 2008; No 45, 2008; No 91, 2008; No 92, 2008; No 97, 2008; No 130, 2008; No 6, 2009; No 15, 2009; No 42, 2009 (as am by No 31, 2011); No 88, 2009; No 56, 2010; No 75, 2010; No 79, 2010; No 114, 2010; No 136, 2010; No 145, 2010; No 31, 2011; No 58, 2012; No 181, 2012; No 82, 2013; No 84, 2013; No 88, 2013; No 118, 2013; No 32, 2014; No 110, 2014; No 2, 2015; No 21, 2015; No 70, 2015; No 130, 2015; No 47, 2016; No 81, 2016; No 30, 2019; No 34, 2019; No 37, 2019; No 59, 2019; No 1, 2020
	ed C202
	am No 22, 2020; No 38, 2020; No 118, 2020; No 61, 2021; No 79, 2021; No 110, 2021; No 111, 2021; No 35, 2022; No 75, 2022; No 47, 2026
Division 12
s. 12-1	ad. No. 57, 2002
s 12-5	am No 121, 1997; No 134, 1997; No 147, 1997; No 174, 1997; No 191, 1997; No 16, 1998; No 23, 1998; No 46, 1998; No 85, 1998; No 108, 1998; No 16, 1999; No 39, 1999; No 54, 1999; No 83, 1999; No 164, 1999; No 169, 1999; No 176, 1999; No 177, 1999; No 179, 1999; No 58, 2000; No 79, 2000; No 86, 2000; No 89, 2000; No 90, 2000; No 72, 2001; No 77, 2001; No 89, 2001; No 162, 2001; No 163, 2001; No 167, 2001; No 169, 2001; No 57, 2002; No 97, 2002; No 119, 2002; No 136, 2002; No 67, 2003; No 133, 2003; No 150, 2003; No 83, 2004; No 95, 2004; No 101, 2004; No 129, 2004; No 21, 2005; No 23, 2005; No 41, 2005; No 64, 2005; No 78, 2005; No 147, 2005; No 162, 2005; No 32, 2006; No 55, 2006; No 101, 2006; No 4, 2007; No 15, 2007; No 78, 2007; No 79, 2007; No 143, 2007; No 164, 2007; No 38, 2008; No 15, 2009; No 31, 2009; No 133, 2009; No 16, 2010; No 56, 2010; No 79, 2010; No 114, 2010; No 62, 2011; No 93, 2011; No 132, 2011; No 14, 2012; No 58, 2012; No 71, 2012; No 99, 2012; No 44, 2013; No 84, 2013; No 88, 2013; No 101, 2013; No 118, 2013; No 124, 2013; No 82, 2014; No 83, 2014; No 96, 2014; No 110, 2014; No 67, 2015; No 154, 2015; No 162, 2015; No 169, 2015; No 47, 2016; No 53, 2016; No 81, 2016; No 126, 2017; No 132, 2017; No 4, 2018; No 23, 2018; No 84, 2018; No 116, 2018; No 34, 2019; No 95, 2019; No 105, 2019; No 110, 2021; No 14, 2022; No 24, 2022; No 75, 2022; No 84, 2022; No 61, 2023; No 23, 2024; No 52, 2024; No 67, 2024; No 134, 2024; No 138, 2024; No 57, 2025; No 8, 2026
Division 13
s. 13-1A	ad. No. 57, 2002
s 13-1	am No 56, 1997; No 121, 1997; No 179, 1997; No 16, 1998; No 46, 1998; No 47, 1998; No 91, 1998; No 102, 1998; No 128, 1998; No 60, 1999; No 83, 1999; No 144, 2000; No 77, 2001; No 170, 2001; No 32, 2002; No 57, 2002; No 67, 2003; No 107, 2003; No 23, 2005; No 41, 2005; No 77, 2005; No 160, 2005; No 58, 2006; No 80, 2006; No 101, 2006; No 15, 2007; No 32, 2007; No 79, 2007; No 80, 2007; No 143, 2007; No 38, 2008; No 97, 2008; No 130, 2008; No 141, 2008; No 42, 2009; No 41, 2011; No 62, 2011; No 93, 2011; No 159, 2011; No 12, 2012; No 23, 2012; No 50, 2012; No 57, 2012; No 75, 2012; No 84, 2013; No 85, 2013; No 88, 2013; No 118, 2013; No 11, 2014; No 13, 2014; No 96, 2014; No 20, 2015; No 21, 2015; No 70, 2015; No 114, 2015; No 53, 2016; No 54, 2016; No 25, 2017; No 132, 2017; No 4, 2018; No 15, 2018; No 26, 2018; No 47, 2018; No 49, 2019; No 92, 2020; No 29, 2023; No 9, 2025
Link note to s. 13-1	rep. No. 41, 2005
Chapter 2
Link note to Chapt. 2	rep. No. 121, 1997
Part 2-1
Part 2-1	ad. No. 121, 1997
Link note to Part 2-1	rep. No. 41, 2005
Division 15
s. 15-1	ad. No. 121, 1997
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s. 15-2	ad. No. 101, 2006
	am. No. 15, 2007; No. 133, 2009
s. 15-3	ad. No. 121, 1997
s. 15-5	ad. No. 121, 1997
s. 15-10	ad. No. 121, 1997
s. 15-15	ad. No. 121, 1997
s. 15-20	ad. No. 121, 1997
	am. No. 23, 2005; No. 126, 2009
s. 15-22	ad. No. 23, 2005
	am. No. 126, 2009
s. 15-23	ad. No. 126, 2009
s. 15-25	ad. No. 121, 1997
s. 15-30	ad. No. 121, 1997
s. 15-35	ad. No. 121, 1997
Link note to s. 15-35	am. No. 176, 1999
	rep. No. 41, 2005
s. 15-40	ad. No. 77, 2001
	am. No. 84, 2013; No 96, 2014
s. 15-45	ad. No. 26, 2002
s. 15-46	ad. No. 79, 2007
s. 15-50	ad. No. 119, 2002
s. 15-55	ad. No. 12, 2003
	am. No. 143, 2007
s. 15-60	ad. No. 12, 2003
	am. No. 66, 2003; No. 143, 2007
s. 15-65	ad. No. 20, 2004
	rep No 109, 2014
s. 15-70	ad. No. 101, 2006
s. 15-75	ad. No. 101, 2006
s 15-80	ad No 92, 2008
	rep No 70, 2015
	ad No 79, 2020
s. 15-85	ad. No. 14, 2012
	rep No 96, 2014
Division 17
Division 17	ad. No. 176, 1999
s. 17-1	ad. No. 176, 1999
Link note to Guide	rep. No. 41, 2005
s. 17-5	ad. No. 176, 1999
	am. No. 66, 2003
s. 17-10	ad. No. 176, 1999
	am. No. 95, 2004
s. 17-15	ad. No. 176, 1999
s. 17-20	ad. No. 176, 1999
Link note to s. 17-20	rep. No. 41, 2005
s. 17-25	ad. No. 177, 1999
	rep. No. 101, 2006
s. 17-30	ad. No. 177, 1999
	am. No. 156, 2000; No. 97, 2002
	rs. No. 101, 2006
s. 17-35	ad. No. 77, 2001
Division 20
s. 20-1	ad. No. 121, 1997
s 20-5	ad No 121, 1997
	am No 46, 1998; No 72, 2001; No 77, 2001; No 170, 2001; No 15, 2007; No 143, 2007; No 93, 2011; No 92, 2020
Subdivision 20-A
s. 20-10	ad. No. 121, 1997
	rs. No. 16, 1998
s. 20-15	ad. No. 121, 1997
	am. No. 16, 1998
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s. 20-20	ad. No. 121, 1997
	am. No. 54, 1999
s. 20-25	ad. No. 121, 1997
	am. Nos. 11 and 178, 1999; No. 75, 2005
s. 20-30	ad. No. 121, 1997
	am. Nos. 46 and 47, 1998; Nos. 39, 54, 164 and 177, 1999; Nos. 77 and 170, 2001; No. 119, 2002; No. 133, 2003; No. 95, 2004; No. 101, 2006; Nos. 38 and 97, 2008; Nos. 93 and 132, 2011
s. 20-35	ad. No. 121, 1997
s. 20-40	ad. No. 121, 1997
	am. No. 77, 2001
s. 20-45	ad. No. 121, 1997
	am. No. 16, 1998; No. 77, 2001
s. 20-50	ad. No. 121, 1997
s. 20-55	ad. No. 121, 1997
	am. No. 77, 2001; No. 101, 2006; No. 14, 2009
s. 20-60	ad. No. 16, 1998
s. 20-65	ad. No. 16, 1998
Subdivision 20-B
s. 20-100	ad. No. 121, 1997
	am. No. 77, 2001
s. 20-105	ad. No. 121, 1997
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s. 20-110	ad. No. 121, 1997
s. 20-115	ad. No. 121, 1997
	am. No. 176, 1999
s. 20-120	ad. No. 121, 1997
	am. No. 77, 2001
s. 20-125	ad. No. 121, 1997
s. 20-130	ad. No. 121, 1997
s. 20-135	ad. No. 121, 1997
	am. No. 176, 1999
s. 20-140	ad. No. 121, 1997
s. 20-145	ad. No. 121, 1997
s. 20-150	ad. No. 121, 1997
	am. No. 77, 2001
s. 20-155	ad. No. 121, 1997
	am. No. 174, 1997
s. 20-157	ad. No. 78, 2001
	am. No. 80, 2007
s. 20-160	ad. No. 121, 1997
Link note to s. 20-160	rs. Nos. 65 and 66, 2003
	rep. No. 41, 2005
Division 22	ad. No. 65, 2003
	rep. No. 66, 2003
s. 22-1	ad. No. 65, 2003
	rep. No. 66, 2003
s. 22-5	ad. No. 65, 2003
	rep. No. 66, 2003
Part 2-5
Link note to Part 2-5	am. No. 121, 1997
	rep. No. 65, 2003
Division 25
Division 25	ad. No. 121, 1997
s. 25-1	ad. No. 121, 1997
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s 25-5	ad No 121, 1997
	am No 16, 1998; Nos 11, 178 and 179, 1999; No 58, 2000; Nos 73, 77 and 167, 2001; No 75, 2005; No 101, 2006; No 14, 2009; No 41, 2011; No 64, 2017; No 134, 2024; No 29, 2025
s. 25-7	ad. No. 83, 1999
	am. No. 33, 2004; No. 14, 2009; No. 88, 2009
	rep. No. 56, 2010
s. 25-10	ad. No. 121, 1997
	am. No. 16, 1998; No. 77, 2001
s. 25-15	ad. No. 121, 1997
s. 25-20	ad. No. 121, 1997
s 25-25	ad No 121, 1997
	am No 16, 1998; No 57, 2002; No 79, 2010; No 15, 2017
s. 25-30	ad. No. 121, 1997
	am. No. 16, 1998; No. 57, 2002
s. 25-35	ad. No. 121, 1997
	am. No. 174, 1997; Nos. 16, 17 and 46, 1998; No. 101, 2003; Nos. 41, 147 and 162, 2005; No. 15, 2009; No. 79, 2010; No. 41, 2011; No 7, 2019
s. 25-40	ad. No. 121, 1997
s. 25-45	ad. No. 121, 1997
	am. No. 16, 1998
s. 25-47	ad. No. 38, 2008
	am No 126, 2017
s. 25-50	ad. No. 121, 1997
s. 25-55	ad. No. 121, 1997
s. 25-60	ad. No. 121, 1997
	am. No. 16, 1998; No. 47, 1998
Link note to s. 25-60	rep. No. 41, 2005
s. 25-65	ad. No. 101, 2006
s. 25-70	ad. No. 121, 1997
	am. No. 101, 2006
s. 25-75	ad. No. 121, 1997
	am. No. 16, 1998; No. 13, 2006; No 37, 2019
s. 25-80	ad. No. 177, 1999
	am. No. 91, 2000
	rep. No. 101, 2006
s. 25-85	ad. No. 163, 2001
	am. No. 15, 2009; No 10, 2016
s. 25-90	ad. No. 162, 2001
	am. No. 66, 2003; No. 15, 2009; No 110, 2014
s. 25-95	ad. No. 119, 2002
s. 25-100	ad. No. 95, 2004
s. 25-105	ad. No. 83, 2004
	rep No 105, 2019
s. 25-110	ad. No. 32, 2006
	am No 70, 2015
s 25-115	ad No 34, 2019
s 25-120	ad No 34, 2019
s 25-125	ad No 14, 2022
Division 26
Division 26 heading	rs. No. 121, 1997
Link note to Div. 26	rep. No. 121, 1997
s. 26-1	ad. No. 121, 1997
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s. 26-5	ad. No. 121, 1997
	am. No. 73, 2001; No. 58, 2006; No 29, 2025
s. 26-10	ad. No. 121, 1997
Link note to s. 26-10	rep. No. 57, 2002
s. 26-15	ad. No. 134, 1997
s. 26-17	ad. No. 23, 1998
s. 26-18	ad. No. 132, 2011
	rep No 83, 2014
s. 26-19	ad. No. 71, 2012
s 26-20	ad No 121, 1997
	am No 45, 1998; No 150, 2003; No 56, 2010; No 82, 2014; No 154, 2015; No 169, 2015; No 116, 2018; No 61, 2023
Link note to s. 26-20	rep. No. 41, 2005
s. 26-22	ad. No. 16, 2010
s. 26-25	ad. No. 178, 1999
	am. No. 44, 2000
s 26-25A	ad No 58, 2012
	am No 75, 2022
s. 26-26	ad. No. 163, 2001
s. 26-30	ad. No. 121, 1997
	am. No. 179, 1999; No. 168, 2001
s 26-31	ad No 126, 2017
s. 26-35	ad. No. 121, 1997
	am. No. 75, 2010
s. 26-40	ad. No. 121, 1997
s. 26-45	ad. No. 121, 1997
s. 26-47	ad. No. 78, 2007
	am No 88, 2013; No 70, 2015
s. 26-50	ad. No. 121, 1997
	am. No. 78, 2007; No. 14, 2009
s 26-52	ad No 58, 2000
	am No 147, 2007; No 5, 2024
s. 26-53	ad. No. 58, 2000
	am. No. 173, 2000
s. 26-54	ad. No. 147, 2005
s. 26-55	am. No. 121, 1997; No. 85, 1998; No. 169, 1999; No. 167, 2001; No. 101, 2006; No. 15, 2007; No. 79, 2010
Link note to s. 26-55	rep. No. 41, 2005
s. 26-60	ad. No. 191, 1997
s. 26-65	ad. No. 191, 1997
	rep No 23, 2018
s. 26-68	ad. No. 136, 2002
	am. No. 78, 2007
s. 26-70	ad. No. 165, 1999
s 26-74	ad No 118, 2013
	rep No 45, 2021
s. 26-75	ad. No. 89, 2001
	rs. No. 15, 2007; No 118, 2013
s. 26-80	ad. No. 51, 2002
	am. Nos. 92 and 93, 2004; No. 147, 2005; SLI 2006 No. 50; No. 58, 2006
	rs. No. 15, 2007
s. 26-85	ad. No. 147, 2005
	rs. No. 15, 2007
s. 26-90	ad. No. 101, 2006
s 26-95	ad No 101, 2006
	am No 21, 2020
	rep No 57, 2025
s 26-96	ad No 24, 2022
s. 26-100 renum s 26-97	ad. No. 44, 2013 No 110, 2014
s. 26-100 renum s 26-98	ad. No. 82, 2013 No 110, 2014
s 26-99	ad No 81, 2016
s 26-99A	ad No 8, 2026
s 26-99B	ad No 138, 2024
	ed C256
s 26-99C	ad No 134, 2024
s 26-100	ad No 88, 2013
s 26-102	ad No 95, 2019
s 26-105	ad No 141, 2018
Division 27
Division 27	ad. No. 176, 1999
Table of Subdivs. to Div. 27	ad. No. 77, 2001
s. 27-1	ad. No. 176, 1999
Subdivision 27-A
Subdivision 27-A heading	ad. No. 77, 2001
Link note to Guide	rep. No. 41, 2005
s. 27-5	ad. No. 176, 1999
s. 27-10	ad. No. 176, 1999
	am. No. 95, 2004; No. 41, 2005; No. 97, 2008
s 27-15	ad No 176, 1999
	am No 73, 2006; No 39, 2012; No 72, 2025
s. 27-20	ad. No. 176, 1999
s. 27-25	ad. No. 176, 1999
Link note to s. 27-25	rep. No. 41, 2005
s. 27-30	ad. No. 177, 1999
	rep. No. 101, 2006
s. 27-35	ad. No. 77, 2001
Subdivision 27-B
Subdivision 27-B heading	rs. No. 41, 2005
Subdivision 27-B	ad. No. 77, 2001
s. 27-80	ad. No. 77, 2001
	am. No. 119, 2002
s. 27-85	ad. No. 77, 2001
	am. No. 119, 2002
s. 27-87	ad. No. 77, 2001
	am. No. 119, 2002
s. 27-90	ad. No. 77, 2001
	am. No. 119, 2002
s. 27-92	ad. No. 77, 2001
s. 27-95	ad. No. 77, 2001
s. 27-100	ad. No. 77, 2001
	am. No. 80, 2007
s. 27-105	ad. No. 77, 2001
	am. No. 119, 2002
s. 27-110	ad. No. 77, 2001
Division 28
s 28-5	rs No 162, 2015
Subdivision 28-A
s. 28-12	am. No. 174, 1997; No. 72, 2001 (as am. by No. 57, 2002); No. 79, 2010; No 162, 2015
s. 28-13	am. No. 77, 2001
Subdivision 28-B
s. 28-15	am. No. 16, 1998
	rs No 162, 2015
s 28-20	am No 162, 2015
Subdivision 28-C
s. 28-25	am. No. 95, 2004; No 162, 2015
s. 28-30	rs. No. 121, 1997; No. 77, 2001
Subdivision 28-D	rep No 162, 2015
s. 28-45	am. Nos. 121 and 174, 1997; No. 46, 1998; No. 176, 1999; No. 72, 2001; No. 77, 2001 (as am. by No. 57, 2002); No. 79, 2010
	rep No 162, 2015
s. 28-50	am. No. 95, 2004
	rep No 162, 2015
s. 28-55	rs. No. 121, 1997; No. 77, 2001
	rep No 162, 2015
s 28-60	rep No 162, 2015
Subdivision 28-E	rep No 162, 2015
s 28-70	rep No 162, 2015
s. 28-75	am. No. 95, 2004
	rep No 162, 2015
s 28-80	rep No 162, 2015
Subdivision 28-F
s. 28-90	am. No. 174, 1997; No. 72, 2001; No. 95, 2004; No. 79, 2010
Subdivision 28-G
s. 28-110	am. No. 16, 1998
Subdivision 28-J
Subdivision 28-J heading	rs No 162, 2015
s 28-160	am No 162, 2015
s 28-165	am No 162, 2015
s. 28-170	am. No. 179, 1999; No. 12, 2012; No 162, 2015
s. 28-175	am. No. 12, 2012; No 162, 2015
s. 28-180	am. No. 179, 1999; No 162, 2015
s. 28-185	rs. No. 178, 1999
	am. No. 168, 2001; No. 15, 2007; No. 56, 2010
Link note to s. 28-185	am. No. 121, 1997
	rep. No. 41, 2005
Division 30
Division 30	ad. No. 121, 1997
s. 30-1	ad. No. 121, 1997
s 30-5	ad No 121, 1997
	am No 179, 1999; No 58, 2000; No 167, 2001; No 67, 2003; No 101, 2004; No 65, 2006; No 12, 2012; No 69, 2020; No 40, 2023
s. 30-10	ad. No. 121, 1997
Subdivision 30-A
s 30-15	ad No 121, 1997
	am No 176, 1999 (as am by No 57, 2002); No 179, 1999; No 58, 2000; No 86, 2003; No 95, 2004; No 58, 2006; No 65, 2006; No 78, 2007; No 97, 2008; No 14, 2009; No 88, 2009; No 147, 2011; No 12, 2012; No 15, 2017
s. 30-17	ad. No. 179, 1999
	am. No. 88, 2009
Subdivision 30-B
s 30-20	ad No 121, 1997
	am No 94, 1999; No 167, 2001; No 168, 2001; No 57, 2002; No 83, 2004; No 42, 2009; No 41, 2011; No 129, 2011; No 169, 2012; No 25, 2017; No 79, 2020; No 110, 2021; No 136, 2024
s 30-25	ad No 121, 1997
	am No 94, 1999; No 173, 2000; No 168, 2001; No 57, 2002; No 101, 2003; No 150, 2003; No 95, 2004; No 101, 2004; No 23, 2005; No 13, 2006; No 80, 2006; No 101, 2006; No 4, 2007; No 161, 2007; No 38, 2008; No 155, 2008; No 42, 2009; No 47, 2009; No 88, 2009; No 19, 2010; No 56, 2010; No 75, 2010; No 136, 2010; No 41, 2011; No 169, 2012; No 84, 2013; No 85, 2013; No 119, 2013; No 124, 2013; No 11, 2014; No 110, 2014; No 20, 2015; No 15, 2017; No 25, 2017; No 8, 2019; No 49, 2019; No 79, 2020; No 61, 2021; No 110, 2021; No 127, 2021; No 8, 2022; No 14, 2022; No 2, 2023; No 136, 2024; No 138, 2024; No 12, 2026
s 30-30	ad No 121, 1997
	am No 88, 2009; No 15, 2017
s. 30-35	ad. No. 121, 1997
	am. No. 169, 2012
s. 30-37	ad. No. 80, 2006
	am. No. 12, 2012
s 30-40	ad No 121, 1997
	am No 93, 1999; No 168, 2001; No 78, 2005; No 160, 2005; No 4, 2007; No 42, 2009; No 19, 2010; No 41, 2011; No 169, 2012; No 25, 2017; No 118, 2017; No 61, 2020; No 61, 2021; No 110, 2021; No 127, 2021; No 136, 2024
s 30-45	ad No 121, 1997
	am No 94, 1999; No 66, 2000; No 173, 2000; No 168, 2001; No 57, 2002; No 67, 2003; No 101, 2003; No 95, 2004; No 101, 2004; No 23, 2005; No 78, 2005; No 160, 2005; No 80, 2006; No 101, 2006; No 164, 2007; No 38, 2008; No 14, 2009; No 42, 2009; No 118, 2009; No 41, 2011; No 169, 2012; No 85, 2013, No 96, 2013; No 120, 2013; No 124, 2013; No 110, 2014; No 14, 2017; No 15, 2017; No 8, 2019; No 1, 2020; No 64, 2020; No 79, 2020; No 118, 2020; No 61, 2021; No 110, 2021; No 40, 2023; No 52, 2024; No 136, 2024; No 12, 2026
s 30-45A	ad No. 14, 2009
	am No 129, 2020
s. 30-46	ad. No. 80, 2006
	am. No. 14, 2009
s 30-50	ad No 121, 1997
	am No 147, 1997; No 47, 1998; No 94, 1999; No 66, 2000; No 114, 2000; No 173, 2000; No 168, 2001; No 57, 2002; No 101, 2003; No 95, 2004; No 23, 2005; No 13, 2006; No 80, 2006; No 101, 2006; No 4, 2007; No 78, 2007; No 164, 2007; No 38, 2008; No 41, 2011; No 169, 2012; No 85, 2013 (amdt never applied (sch 4 (item 12))); No 110, 2014; No 70, 2015; No 84, 2018; No 79, 2020; No 127, 2021; No 8, 2022; No 14, 2022; No 115, 2024
s 30-55	ad No 121, 1997
	am No 147, 1997; No 94, 1999; No 168, 2001; No 57, 2002; No 143, 2007; No 15, 2017; No 127, 2021; No 40, 2023; No 12, 2026
s 30-60	ad No 121, 1997
	am No 143, 2007
	rs No 124, 2013
	am No 40, 2023
s 30-65	ad No 121, 1997
	am No 168, 2001; No 23, 2005; No 78, 2007; Nos 41 and 129, 2011; No 138, 2024; No 12, 2026
s 30-70	ad No 121, 1997
	am No 94, 1999; No 101, 2003; No 101, 2004; No 160, 2005; No 46, 2006; No 58, 2006; No 101, 2006; No 4, 2007; No 38, 2008; No 12, 2012; No 169, 2012; No 110, 2014; No 15, 2017
s. 30-75	ad. No. 121, 1997
	am. No. 94, 1999
	rs. No. 46, 2006
	am. No. 88, 2009; No. 169, 2012
s 30-80	ad No 121, 1997
	am No 94, 1999; No 173, 2000; No 168, 2001; No 57, 2002; No 101, 2003; No 23, 2005; No 78, 2005; No 13, 2006; No 80, 2006; No 101, 2006; No 55, 2007; No 78, 2007; No 38, 2008; No 47, 2009; No 88, 2009; No 75, 2010; No 136, 2010; No 41, 2011; No 129, 2011; No 12, 2012; No 169, 2012; No 184, 2012; No 84, 2013; No 120, 2013; No 124, 2013; No 11, 2014; No 110, 2014; No 20, 2015; No 177, 2015; No 25, 2017; No 8, 2019; No 127, 2021; No 8, 2022; No 40, 2023; No 12, 2026
s 30-85	ad No 121, 1997
	am No 80, 2006; No 88, 2009; No 110, 2014; No 64, 2020
	rs No 40, 2023
s 30-86	ad No 80, 2006
	am No 88, 2009; No 8, 2010; No 64, 2020
s 30-90	ad No 121, 1997
	am No 41, 1998; No 168, 2001; No 38, 2008; No 41, 2011; No 8, 2019; No 52, 2024; No 12, 2026
s 30-95	ad No 121, 1997
	am No 168, 2001; No 160, 2005; No 101, 2006; No 8, 2019; No 49, 2019
	ed C194
	am No 79, 2020; No 2, 2023; No 12, 2026
s 30-100	ad No 121, 1997
	am No 147, 1997; No 94, 1999; No 168, 2001; No 101, 2006; No 4, 2007; No 169, 2012; No 11, 2014; No 8, 2019; No 79, 2020; No 61, 2021; No 127, 2021; No 2, 2023; No 15, 2023; No 40, 2023; No 12, 2026
s 30-102	ad No 23, 2005
	am No 101, 2006
	rs No 136, 2010
	am No 169, 2012; No 110, 2021
s 30-105	ad No 94, 1999
	am No 114, 2000; No 173, 2000; No 57, 2002; No 101, 2003; No 95, 2004; No 23, 2005; No 78, 2005; No 160, 2005; No 58, 2006; No 101, 2006; No 4, 2007; No 55, 2007; No 78, 2007; No 143, 2007; No 38, 2008; No 42, 2009; No 47, 2009; No 136, 2010; No 41, 2011; No 85, 2013; No 124, 2013; No 11, 2014; No 20, 2015; No 177, 2015; No 8, 2019; No 61, 2020; No 61, 2021; No 127, 2021; No 8, 2022; No 14, 2022; No 2, 2023; No 28, 2023; No 52, 2024; No 136, 2024; No 138, 2024; No 12, 2026
s 30-110	ad No 52, 2024
Subdivision 30-BA
Subdivision 30-BA	ad. No. 179, 1999
s. 30-115	ad. No. 179, 1999
	am. No. 12, 2012; No 52, 2024
Link note to Guide	rep. No. 41, 2005
s. 30-120	ad. No. 179, 1999
	am. No. 95, 2004
s. 30-125	ad. No. 179, 1999
	am. No. 107, 2003; No. 95, 2004; No. 58, 2006; No. 55, 2007; No. 88, 2009; No. 147, 2011; No. 169, 2012; No 52, 2024
s. 30-130	ad. No. 179, 1999
	rep. No. 95, 2004
	ad. No. 58, 2006
	am. No. 55, 2007
s. 30-135	ad. No. 179, 1999
	rep. No. 95, 2004
s. 30-140	ad. No. 179, 1999
	rep. No. 95, 2004
s. 30-145	ad. No. 179, 1999
	rep. No. 95, 2004
s. 30-150	ad. No. 179, 1999
	rep. No. 95, 2004
s. 30-155	ad. No. 179, 1999
	rep. No. 95, 2004
s. 30-160	ad. No. 179, 1999
	rep. No. 95, 2004
s. 30-165	ad. No. 179, 1999
	rep. No. 95, 2004
s. 30-170	ad. No. 179, 1999
	rep. No. 95, 2004
s. 30-175	ad. No. 179, 1999
	rep. No. 95, 2004
s. 30-180	ad. No. 179, 1999
	am. No. 95, 2004
Subdivision 30-C
s. 30-200	ad. No. 121, 1997
	am. No. 176, 1999
s. 30-205	ad. No. 121, 1997
	am. No. 176, 1999; No. 58, 2000
s. 30-210	ad. No. 121, 1997
	am. No. 176, 1999; No. 88, 2009
s. 30-212	ad. No. 58, 2000
	am. No. 95, 2004
s. 30-215	ad. No. 121, 1997
	am. No. 176, 1999; No. 58, 2006
s. 30-220	ad. No. 121, 1997
	am. No. 176, 1999
s. 30-225	ad. No. 121, 1997
Subdivision 30-CA
Subdivision 30-CA	ad. No. 179, 1999
s 30-226	ad No 179, 1999
	am No 69, 2020
Link note to Guide	rep. No. 41, 2005
s. 30-227	ad. No. 179, 1999
	am. No. 88, 2009
s. 30-228	ad. No. 179, 1999
	am. No. 95, 2004
s 30-229	ad No 179, 1999
	am No 88, 2009; No 145, 2010; No 69, 2020
Subdivision 30-D	rep. No. 12, 2012
s. 30-230	ad. No. 121, 1997
	am. No. 179, 1999; No. 97, 2008; No. 88, 2009
	rep. No. 12, 2012
s. 30-235	ad. No. 121, 1997
	am. No. 88, 2009
	rep. No. 12, 2012
s. 30-240	ad. No. 121, 1997
	am. No. 88, 2009
	rep. No. 12, 2012
Subdivision 30-DA
Subdivision 30-DA	ad. No. 65, 2006
s. 30-241	ad. No. 65, 2006
s. 30-242	ad. No. 65, 2006
	am. No. 16, 2010; No 70, 2015
s. 30-243	ad. No. 65, 2006
s. 30-244	ad. No. 65, 2006
s. 30-245	ad. No. 65, 2006
Subdivision 30-DB
Subdivision 30-DB	ad. No. 58, 2000
	rs. No. 101, 2004
s. 30-246	ad. No. 58, 2000
	rs. No. 101, 2004
Link note to Guide	rep. No. 41, 2005
s. 30-247	ad. No. 58, 2000
	rs. No. 101, 2004
s 30-248	ad No 58, 2000
	rs No 101, 2004
	am No 64, 2020
Subdivision 30-DC	ad. No. 58, 2000
	rep. No. 101, 2004
s. 30-249	ad. No. 58, 2000
	rs. No. 101, 2004
s. 30-249A	ad. No. 58, 2000
	rs. No. 101, 2004
s. 30-249B	ad. No. 58, 2000
	rs. No. 101, 2004
Subdivision 30-DD	ad. No. 58, 2000
	rep. No. 101, 2004
s 30-249C	ad No 58, 2000
	rs No 101, 2004
	rep No 64, 2020
s. 30-249D	ad. No. 58, 2000
	rs. No. 101, 2004
s. 30-249E	ad. No. 58, 2000
	rep. No. 101, 2004
Subdivision 30-DE	ad. No. 167, 2001
	rep. No. 101, 2004
s. 30-249F	ad. 167, 2001
	rep. No. 101, 2004
s. 30-249G	ad. 167, 2001
	rep. No. 101, 2004
s. 30-249H	ad. 167, 2001
	rep. No. 101, 2004
Subdivision 30-E	rep No 40, 2023
s 30-250	ad No 121, 1997
	rep No 40, 2023
Link note to Guide	ad No 16, 1998
	rep No 41, 2005
s 30-255	ad No 121, 1997
	am No 97, 2008
	rep No 40, 2023
s 30-260	ad No 121, 1997
	rs No 110, 2021
	rep No 40, 2023
s 30-265	ad No 121, 1997
	am No 179, 1999; No 58, 2006; No 143, 2007; No 110, 2014
	rep No 40, 2023
s 30-270	ad No 121, 1997
	am No 97, 2008
	rep No 40, 2023
s 30-275	ad No 121, 1997
	am No 143, 2007
	rep No 40, 2023
s 30-280	ad No 121, 1997
	am No 143, 2007; No 97, 2008; No 110, 2014
	rep No 40, 2023
s 30-285	ad No 121, 1997
	am No 143, 2007; No 97, 2008; No 110, 2014
	rep No 40, 2023
Subdivision 30-EA	ad No 67, 2003
	rep No 40, 2023
s 30-286	ad No 67, 2003
	rep No 40, 2023
Link note to Guide	rep No 41, 2005
s 30-287	ad No 67, 2003
	am No 88, 2009
	rep No 40, 2023
s 30-288	ad No 67, 2003
	am No 169, 2012
	rep No 40, 2023
s 30-289	ad No 67, 2003
	am No 58, 2006; No 88, 2009; No 110, 2014
	rep No 40, 2023
s 30-289A	ad No 67, 2003
	am No 88, 2009
	rep No 40, 2023
s 30-289B	ad No 67, 2003
	am No 88, 2009; No 110, 2014
	rep No 40, 2023
s 30-289C	ad No 67, 2003
	am No 88, 2009; No 110, 2014
	rep No 40, 2023
Subdivision 30-F	rep No 40, 2023
s 30-290	ad No 121, 1997
	rep No 40, 2023
Link note to Guide	ad No 16, 1998
	rep No 41, 2005
s 30-295	ad No 121, 1997
	am No 88, 2009
	rep No 40, 2023
s 30-300	ad No 121, 1997
	am No 179, 1999; No 58, 2006; No 88, 2009 (as am by No 56, 2010); No 84, 2013; No 110, 2014; No 8, 2019; No 110, 2021
	rep No 40, 2023
s 30-305	ad No 121, 1997
	am No 88, 2009 (as am by No 56, 2010); No 110, 2014
	rep No 40, 2023
s 30-310	ad No 121, 1997
	am No 88, 2009; No 110, 2014
	rep No 40, 2023
Subdivision 30-G
s 30-315	ad No 121, 1997
	am No 147, 1997; No 41, 1998; No 93, 1999; No 94, 1999; No 179, 1999; No 58, 2000; No 66, 2000; No 173, 2000; No 167, 2001; No 168, 2001; No 57, 2002; No 67, 2003; No 101, 2003; No 83, 2004; No 95, 2004; No 101, 2004; No 23, 2005; No 78, 2005; No 160, 2005; No 13, 2006; No 58, 2006; No 65, 2006; No 80, 2006; No 101, 2006 (as am by No 41, 2011); No 4, 2007; No 78, 2007; No 143, 2007; No 161, 2007; No 164, 2007; No 38, 2008; No 155, 2008; No 14, 2009; No 42, 2009; No 47, 2009; No 19, 2010; No 75, 2010; No 136, 2010; No 41, 2011; No 129, 2011; No 12, 2012; No 184, 2012; No 84, 2013; No 85, 2013 (amdt never applied (sch 4 (item 13))); No 96, 2013; No 119, 2013; No 120, 2013; No 124, 2013; No 11, 2014; No 20, 2015; No 177, 2015; No 14, 2017; No 15, 2017; No 25, 2017; No 118, 2017; No 84, 2018; No 8, 2019; No 49, 2019
	ed C194
	am No 1, 2020; No 61, 2020; No 69, 2020; No 79, 2020; No 118, 2020; No 61, 2021; No 127, 2021; No 8, 2022; No 14, 2022; No 2, 2023; No 15, 2023; No 28, 2023; No 40, 2023; No 52, 2024; No 136, 2024; No 138, 2024; No 12, 2026
s. 30-320	ad. No. 121, 1997
	am. No. 16, 1998
Link note to s. 30-320	rep. No. 167, 2001
Division 31
Division 31	ad. No. 167, 2001
s. 31-1	ad. No. 167, 2001
Link note to Guide	rep. No. 41, 2005
s. 31-5	ad. No. 167, 2001
	am. No. 107, 2003; No. 101, 2004; No. 143, 2007
s. 31-10	ad. No. 167, 2001
	am. No. 88, 2009; No. 147, 2011
s. 31-15	ad. No. 167, 2001
Division 32
Division 32	ad. No. 121, 1997
s. 32-1	ad. No. 121, 1997
Subdivision 32-A
s. 32-5	ad. No. 121, 1997
s. 32-10	ad. No. 121, 1997
s. 32-15	ad. No. 121, 1997
Subdivision 32-B
s. 32-20	ad. No. 121, 1997
s. 32-25	ad. No. 121, 1997
s. 32-30	ad. No. 121, 1997
s. 32-35	ad. No. 121, 1997
s. 32-40	ad. No. 121, 1997
s. 32-45	ad. No. 121, 1997
s. 32-50	ad. No. 121, 1997
Subdivision 32-C
s. 32-55	ad. No. 121, 1997
s. 32-60	ad. No. 121, 1997
s. 32-65	ad. No. 121, 1997
Subdivision 32-D
s. 32-70	ad. No. 121, 1997
Subdivision 32-E
s. 32-75	ad. No. 121, 1997
Subdivision 32-F
s. 32-80	ad. No. 121, 1997
s. 32-85	ad. No. 121, 1997
s. 32-90	ad. No. 121, 1997
Link note to s. 32-90	rep. No. 41, 2005
Division 34
Division 34	ad. No. 121, 1997
s. 34-1	ad. No. 121, 1997
s. 34-3	ad. No. 121, 1997
Subdivision 34-A
s. 34-5	ad. No. 121, 1997
	rs. No. 179, 1999
s. 34-7	ad. No. 121, 1997
	am. No. 179, 1999
Subdivision 34-B
s. 34-10	ad. No. 121, 1997
	am. No. 179, 1999; No. 41, 2005
s. 34-15	ad. No. 121, 1997
	am. No. 41, 2005
s. 34-20	ad. No. 121, 1997
Subdivision 34-C
s. 34-25	ad. No. 121, 1997
	am. No. 41, 2005; No. 88, 2009
s. 34-30	ad. No. 121, 1997
s 34-33	ad No 121, 1997
	am No 38, 2024
s. 34-35	ad. No. 121, 1997
Subdivision 34-D
s 34-40	ad No 121, 1997
	am No 38, 2024
Subdivision 34-E
s. 34-45	ad. No. 121, 1997
s. 34-50	ad. No. 121, 1997
Subdivision 34-F
s. 34-55	ad. No. 121, 1997
	am. No. 58, 2006; No 110, 2014
Subdivision 34-G
s. 34-60	ad. No. 121, 1997
s. 34-65	ad. No. 121, 1997
	rs. No. 146, 1999
	am. No. 88, 2009
Link note to s. 34-65	rep. No. 90, 2000
Division 35
Division 35	ad. No. 90, 2000
s. 35-1	ad. No. 90, 2000
	am. No. 133, 2009
Link note to Guide	rep. No. 41, 2005
s. 35-5	ad. No. 90, 2000
	rs. No. 32, 2006
	am No 70, 2015
s. 35-10	ad. No. 90, 2000
	am. No. 32, 2006; No. 133, 2009; No 70, 2015; No 132, 2017
s. 35-15	ad. No. 90, 2000
	am. No. 32, 2006; No 88, 2013
s. 35-20	ad. No. 90, 2000
	am. No. 32, 2006
s. 35-25	ad. No. 90, 2000
	am. No. 58, 2006
s. 35-30	ad. No. 90, 2000
	am. No. 32, 2006
s. 35-35	ad. No. 90, 2000
	am. No. 32, 2006
s. 35-40	ad. No. 90, 2000
	am. Nos. 32 and 58, 2006
s. 35-45	ad. No. 90, 2000
	am. No. 77, 2001; No. 32, 2006; No 31, 2014
s. 35-50	ad. No. 90, 2000
	am. No. 58, 2006
s. 35-55	ad. No. 90, 2000
	am. No. 26, 2002; No. 32, 2006; No. 133, 2009
Division 36
s 36-1	am No 88, 2013
Subdivision 36-A
s. 36-10	am. No. 16, 1998; No. 142, 2003; No. 143, 2007; No. 57, 2012
s. 36-15	am. No. 121, 1997; No. 142, 2003; No. 79, 2010; No 88, 2013
s 36-17	ad No 142, 2003
	am No 164, 2007; No 14, 2009; No 79, 2010; No 57, 2012; No 88, 2013; No 96, 2014; No 66, 2015; No 41, 2017; No 92, 2020; No 8, 2022
s. 36-20	am. No. 147, 1997; No. 16, 1998; No. 60, 1999; No. 66, 2003; No. 41, 2005
s 36-25	am No 17, 1998; No 136, 2002; No 142, 2003; No 83, 2004; No 101, 2004; No 147, 2005; No 78, 2007; No 143, 2007; No 164, 2007; No 41, 2011; No 12, 2012; No 88, 2013; No 124, 2013; No 96, 2014; No 21, 2015; No 7, 2019; No 92, 2020; No 8, 2022
Subdivision 36-B
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s. 36-40	am. No. 121, 1997; No. 164, 2007
s 36-45	am No 88, 2013
Subdivision 36-C
Subdivision 36-C	ad. No. 142, 2003
s. 36-50	ad. No. 142, 2003
Link note to Guide	rep. No. 41, 2005
s 36-55	ad No 142, 2003
	am No 107, 2003; No 164, 2007; No 66, 2015; No 41, 2017
Link note to s. 36-55	rep. No. 41, 2005
Part 2-10
Division 40
Division 40	rs. No. 76, 2001
s. 40-1	rs. No. 76, 2001
s. 40-5	am. No. 72, 2001
	rep. No. 76, 2001
s. 40-7	am. No. 16, 1998
	rep. No. 76, 2001
s 40-10	am No 16, 1998
	rs No 91, 1998; No 76, 2001
	am No 129, 2004; No 32, 2006; No 38, 2008; No 67, 2015; No 141, 2020
Subdivision 40-A
s. 40-15	am. No. 121, 1997; No. 16, 1998
	rs. No. 76, 2001
	am. No. 83, 2004
Subdivision 40-B
s. 40-20	am. No. 16, 1998
	rs. No. 76, 2001
Link note to Guide	rep. No. 41, 2005
s 40-25	am No 16, 1998; No 164, 1999
	rs No 76, 2001
	am No 119, 2002; No 55, 2006; No 78, 2007; No 80, 2007; No 164, 2007; No 93, 2011; No 162, 2015; No 15, 2017; No 126, 2017
s 40-27	ad No 126, 2017
s 40-30	am No 121, 1997; No 16, 1998; No 46, 1998; No 91, 1998; No 108, 1998; No 39, 1999; No 54, 1999; No 164, 1999
	rs No 76, 2001
	am No 66, 2003; No 78, 2005; No 84, 2013; No 96, 2014; No 151, 2020; No 67, 2024
s 40-35	ad No 76, 2001
	am No 133, 2003; No 31, 2009; No 22, 2020
s. 40-40	ad. No. 76, 2001
	am. No. 79, 2010; No. 14, 2012; No. 84, 2013; No 96, 2014
s 40-42	ad No 67, 2024
s. 40-45	ad. No. 76, 2001
	am. No. 170, 2001; No. 119, 2002; No. 78, 2005; No. 164, 2007; No. 59, 2008
s. 40-50	ad. No. 76, 2001
	am. No. 119, 2002; No. 38, 2008
s 40-53	ad No 23, 2005
	am No 67, 2015
s. 40-55	ad. No. 76, 2001
	rs No 162, 2015
s. 40-60	ad. No. 76, 2001
s 40-65	ad No 76, 2001
	am No 170, 2001; No 55, 2006; No 93, 2011; No 51, 2019; No 22, 2020; No 92, 2020
s 40-70	ad No 76, 2001
	am No 78, 2005; No 147, 2005; No 14, 2012; No 57, 2012; No 151, 2020
s 40-72	ad No 55, 2006
	am No 14, 2012; No 151, 2020
s 40-75	ad No 76, 2001
	am No 119, 2002; No 133, 2003; No 93, 2011; No 57, 2012; No 22, 2020; No 92, 2020
s 40-80	ad No 76, 2001
	am No 66, 2003; No 12, 2012; No 14, 2012 (as am by No 70, 2015); No 84, 2013; No 69, 2014; No 96, 2014; No 130, 2015
s 40-82	ad No 51, 2019
	am No 22, 2020; No 61, 2020; No 92, 2020
s. 40-85	ad. No. 76, 2001
	am No. 119, 2002; No. 133, 2003; No. 164, 2007; No. 93, 2011
s. 40-90	ad. No. 76, 2001
	am. No. 79, 2010
s 40-95	ad No 76, 2001
	am No 170, 2001; No 53, 2002; No 66, 2003; No 78, 2005; No 147, 2005; No 78, 2007; No 59, 2008; No 93, 2011; No 12, 2012; No 14, 2012; No 69, 2014; No 130, 2015; No 151, 2020
s. 40-100	ad. No. 76, 2001
	am. No. 66, 2003; No. 147, 2005; No. 93, 2011
s. 40-102	ad. No. 53, 2002
	am. No. 77, 2005; No. 55, 2007; Nos. 14 and 57, 2012
s. 40-103	ad. No. 57, 2012
s. 40-105	ad. No. 76, 2001
	am. No. 66, 2003; No. 147, 2005; No. 78, 2007; No. 93, 2011; No 69, 2014
s. 40-110	ad. No. 76, 2001
	am. No. 53, 2002; No. 147, 2005; No. 78, 2007; No. 12, 2012; No 69, 2014
s. 40-115	ad. No. 76, 2001
s. 40-120	ad. No. 76, 2001
	am. No. 45, 2005
s 40-122	ad No 67, 2024
s. 40-125	ad. No. 76, 2001
s. 40-130	ad. No. 76, 2001
s. 40-135	ad. No. 76, 2001
s. 40-140	ad. No. 76, 2001
	am. No. 53, 2002
s. 40-145	ad. No. 76, 2001
	rep. No. 4, 2007
Subdivision 40-C
s. 40-170	ad. No. 76, 2001
Link note to Guide	rep. No. 41, 2005
s 40-175	ad No 76, 2001
	am No 119, 2002; No 133, 2003; No 57, 2012; No 130, 2015
s 40-180	ad No 76, 2001
	am No 119, 2002; No 32, 2006; No 15, 2009; No 88, 2009; No 69, 2014; No 130, 2015; No 15, 2017
s. 40-185	ad. No. 76, 2001
	am. No. 32, 2006; No. 15, 2009; No. 79, 2010
s. 40-190	ad. No. 76, 2001
	am. No. 32, 2006
s. 40-195	ad. No. 76, 2001
s. 40-200	ad. No. 76, 2001
s. 40-205	ad. No. 76, 2001
s. 40-210	ad. No. 76, 2001
s. 40-215	ad. No. 76, 2001
	am. No. 170, 2001; No. 119, 2002; No. 101, 2006; No. 31, 2009; No. 93, 2011
s 40-217	ad No 67, 2024
s. 40-220	ad. No. 76, 2001
s. 40-222	ad. No. 88, 2013
s. 40-225	ad. No. 76, 2001
s. 40-230	ad. No. 76, 2001
	am. No. 119, 2002
s. 40-235	ad. No. 44, 2013
	am No 110, 2014
Subdivision 40-D
s. 40-280	ad. No. 76, 2001
Link note to Guide	rep. No. 41, 2005
s. 40-285	ad. No. 76, 2001
	am. No. 119, 2002; No. 38, 2008; No. 57, 2012; No 69, 2014
s. 40-290	ad. No. 76, 2001
	am. No. 84, 2013; No 96, 2014
s 40-291	ad No 126, 2017
s 40-292	ad No 170, 2001
	am No 16, 2003
	rs No 93, 2011
	am No 92, 2020
s 40-293	ad No 93, 2011
	am No 92, 2020
s. 40-295	ad. No. 76, 2001
	am. No. 119, 2002; No 69, 2014
s 40-300	ad No 76, 2001
	am No 119, 2002; No 15, 2009; No 88, 2009; No 84, 2013; No 69, 2014; No 96, 2014; No 130, 2015
s. 40-305	ad. No. 76, 2001
	am. No. 15, 2009; No. 79, 2010
s. 40-310	ad. No. 76, 2001
s. 40-315	ad. No. 76, 2001
	rep. No. 32, 2006
s. 40-320	ad. No. 76, 2001
s. 40-325	ad. No. 76, 2001
	am. No. 119, 2002
s. 40-335	ad. No. 76, 2001
	am. No. 58, 2006
s 40-340	ad No 76, 2001
	am No 119, 2002; No 20, 2004; No 41, 2005; No 80, 2007; No 144, 2008; No 14, 2009; No 19, 2010; No 12, 2012; No 89, 2013; No 21, 2015; No 18, 2016; No 94, 2017
s. 40-345	ad. No. 76, 2001
s. 40-350	ad. No. 76, 2001
	am. No. 58, 2006
s. 40-360	ad. No. 76, 2001
s. 40-362	ad. No. 57, 2012
s 40-363	ad No 130, 2015
s 40-364	ad No 130, 2015
s. 40-365	ad. No. 76, 2001
	am. No. 119, 2002; No. 58, 2006
s. 40-370	ad. No. 76, 2001
	am No 162, 2015
Subdivision 40-E
s. 40-420	ad. No. 76, 2001
Link note to Guide	rep. No. 41, 2005
s 40-425	ad No 76, 2001
	am No 170, 2001; No 129, 2004; No 80, 2007; No 88, 2009; No 93, 2011; No 51, 2019; No 22, 2020
s. 40-430	ad. No. 76, 2001
	am. No. 41, 2005; No. 80, 2007
s. 40-435	ad. No. 76, 2001
	am No 126, 2017
s. 40-440	ad. No. 76, 2001
s. 40-445	ad. No. 76, 2001
s. 40-450	ad. No. 76, 2001
s 40-455	ad No 76, 2001
	am No 130, 2015
s. 40-460	ad. No. 76, 2001
	am. No. 58, 2006
Subdivision 40-F
s 40-510	ad No 76, 2001
	am No 129, 2004; No 67, 2015
Link note to Guide	rep. No. 41, 2005
s 40-515	ad No 76, 2001
	am No 129, 2004; No 23, 2005; No 88, 2013; No 67, 2015; No 123, 2018
s 40-520	ad No 76, 2001
	am No 23, 2005; No 67, 2015; No 15, 2017
s 40-525	ad No 76, 2001
	am No 129, 2004; No 23, 2005; No 164, 2007; No 67, 2015; No 15, 2017
s 40-530	ad No 76, 2001
	am No 129, 2004
	rs No 67, 2015
s. 40-535	ad. No. 76, 2001
s 40-540	ad No 76, 2001
	am No 88, 2013
	rs No 67, 2015
s 40-545	ad No 76, 2001
s 40-548	ad No 67, 2015
	rs No 123, 2018
s. 40-550	ad. No. 76, 2001
	rep. No. 129, 2004
s 40-551	ad No 67, 2015
s 40-555	ad No 76, 2001
	am No 129, 2004; No 23, 2005; No 67, 2015
s. 40-560	ad. No. 76, 2001
s. 40-565	ad. No. 76, 2001
	am. No. 129, 2004
s. 40-570	ad. No. 76, 2001
s. 40-575	ad. No. 76, 2001
	am. No. 129, 2004
Subdivision 40-G
s. 40-625	ad. No. 76, 2001
Link note to Guide	rep. No. 41, 2005
s 40-630	ad No 76, 2001
	am No 23, 2005; No 164, 2007; No 38, 2008; No 14, 2012; No 84, 2013; No 96, 2014; No 15, 2017
s. 40-635	ad. No. 76, 2001
	am. No. 23, 2005
s. 40-640	ad. No. 76, 2001
s. 40-645	ad. No. 76, 2001
	am. No. 79, 2010
s. 40-650	ad. No. 76, 2001
	am. No. 14, 2012; No. 84, 2013; No 96, 2014
s. 40-655	ad. No. 76, 2001
s. 40-660	ad. No. 76, 2001
s. 40-665	ad. No. 76, 2001
	am. No. 119, 2002
s. 40-670	ad. No. 76, 2001
	am. No. 88, 2009
s 40-675	ad No 76, 2001
	am No 38, 2024
Subdivision 40-H
s. 40-725	ad. No. 76, 2001
	am. No. 14, 2012; No 96, 2014
Link note to Guide	rep. No. 41, 2005
s 40-730	ad No 76, 2001
	am No 66, 2003; No 164, 2007; No 14, 2012; No 84, 2013; No 96, 2014; No 15, 2017
s 40-735	ad No 76, 2001
	am No 164, 2007; No 14, 2012; No 15, 2017
s. 40-740	ad. No. 76, 2001
	am. Nos. 12 and 14, 2012
s. 40-745	ad. No. 76, 2001
s 40-750	ad No 76, 2001
	am No 164, 2007; No 15, 2017
s. 40-751	ad. No. 14, 2012
	rep No 96, 2014
s 40-755	ad No 76, 2001
	am No 164, 2007; No 79, 2010; No 15, 2017
s. 40-760	ad. No. 76, 2001
s. 40-765	ad. No. 76, 2001
Subdivision 40-I
s 40-825	ad No 76, 2001
	am No 32, 2006; No 114, 2015
Link note to Guide	rep. No. 41, 2005
s. 40-830	ad. No. 76, 2001
	am. No. 55, 2006; No. 58, 2006
s. 40-832	ad. No. 55, 2006
s 40-835	ad No 76, 2001
	am No 55, 2006; No 164, 2007; No 15, 2017
s. 40-840	ad. No. 76, 2001
	am. No. 129, 2004; No. 14, 2012
s. 40-845	ad. No. 76, 2001
s. 40-855	ad. No. 76, 2001
s. 40-860	ad. No. 76, 2001
	am. No. 14, 2012
s 40-865	ad No 76, 2001
	am No 17, 2006; No 2, 2015; No 59, 2019
s. 40-870	ad. No. 76, 2001
	am. No. 14, 2012
s. 40-875	ad. No. 76, 2001
s 40-880	ad No 76, 2001
	am No 119, 2002
	rs No 32, 2006
	am No 164, 2007; No 70, 2015; No 114, 2015; No 15, 2017; No 92, 2020
s. 40-885	ad. No. 76, 2001
Subdivision 40-J
Subdivision 40-J	ad. No. 38, 2008
s. 40-1000	ad. No. 38, 2008
s. 40-1005	ad. No. 38, 2008
	am. No. 38, 2008
s 40-1010	ad No 38, 2008
	am No 38, 2008; No 38, 2024
s. 40-1015	ad. No. 38, 2008
s. 40-1020	ad. No. 38, 2008
s. 40-1025	ad. No. 38, 2008
s. 40-1030	ad. No. 38, 2008
s. 40-1035	ad. No. 38, 2008
Subdivision 40-K
Subdivision 40-K	ad No 130, 2015
s 40-1095	ad No 130, 2015
s 40-1100	ad No 130, 2015
s 40-1105	ad No 130, 2015
s 40-1110	ad No 130, 2015
s 40-1115	ad No 130, 2015
s 40-1120	ad No 130, 2015
s 40-1125	ad No 130, 2015
s 40-1130	ad No 130, 2015
Division 41
Division 41	rep. No. 76, 2001
	ad. No. 31, 2009
s. 41-1	ad. No. 31, 2009
s. 41-5	am. No. 121, 1997; Nos. 16 and 46, 1998; Nos. 39, 54 and 164, 1999; No. 72, 2001
	rep. No. 76, 2001
	ad. No. 31, 2009
s. 41-10	am. No. 46, 1998
	rep. No. 76, 2001
	ad. No. 31, 2009
	am. No. 93, 2011; No 162, 2015
Link note to Guide	ad. No. 16, 1998
	rep. No. 76, 2001
s. 41-14	ad. No. 169, 1999
	rep. No. 76, 2001
s. 41-15	rs. No. 121, 1997
	rep. No. 76, 2001
	ad. No. 31, 2009
s. 41-20	am. No. 121, 1997; No. 46, 1998
	rep. No. 76, 2001
	ad. No. 31, 2009
	am No 70, 2015
s. 41-23	ad. No. 121, 1997
	am. No. 46, 1998; Nos. 39 and 54, 1999; No. 164, 1999; No. 76, 2001
	rep. No. 76, 2001
s. 41-25	am. No. 121, 1997; No. 16, 1998
	rep. No. 76, 2001
	ad. No. 31, 2009
s. 41-30	am. No. 121, 1997; No. 54, 1999
	rep. No. 76, 2001
	ad. No. 31, 2009
s. 41-35	rs. No. 121, 1997
	rep. No. 76, 2001
	ad. No. 31, 2009
s. 41-40	am. No. 121, 1997; No. 169, 1999
	rep. No. 76, 2001
s. 41-45	rep. No. 121, 1997
s. 41-50	ad. No. 121, 1997
	rep. No. 76, 2001
s. 41-55	ad. No. 121, 1997
	rep. No. 76, 2001
s. 41-65	am. Nos. 121 and 174, 1997; No. 46, 1998; No. 176, 1999
	rep. No. 76, 2001
Subdivision 41-C heading	rs. No. 72, 2001
	rep. No. 76, 2001
s. 41-85	am. No. 121, 1997
	rep. No. 76, 2001
Link note to s. 41-85	rep. No. 121, 1997
s. 41-90	ad. No. 72, 2001
	rep. No. 76, 2001
Division 42	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-1	ad. No. 121, 1997
	am. No. 164, 1999
	rep. No. 76, 2001
s. 42-5	ad. No. 121, 1997
	rs. No. 164, 1999
	rep. No. 76, 2001
s. 42-10	ad. No. 121, 1997
	rep. No. 76, 2001
Link note to Guide	ad. No. 16, 1998
	rep. No. 76, 2001
s. 42-15	ad. No. 121, 1997
	am. No. 174, 1997; No. 91, 2000; No. 72, 2001
	rep. No. 76, 2001
s. 42-18	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-19	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-20	ad. No. 121, 1997
	am. No. 79, 2000
	rep. No. 76, 2001
s. 42-25	ad. No. 121, 1997
	am. No. 164, 1999; Nos. 76 and 170, 2001
	rep. No. 76, 2001
s. 42-30	ad. No. 121, 1997
	am. No. 174, 1997; No. 164, 1999; No. 79, 2000; No. 72, 2001
	rep. No. 76, 2001
s. 42-35	ad. No. 121, 1997
	am. No. 72, 2001
	rep. No. 76, 2001
s. 42-40	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-45	ad. No. 121, 1997
	am. No. 170, 2001
	rep. No. 76, 2001
s. 42-48	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-50	ad. No. 121, 1997
	am. No. 164, 1999
	rep. No. 76, 2001
s. 42-55	ad. No. 121, 1997
	am. No. 174, 1997; No. 46, 1998; Nos. 39 and 164, 1999; No. 72, 2001
	rep. No. 76, 2001
s. 42-60	ad. No. 121, 1997
	rep. No. 76, 2001
Link note to Guide	ad. No. 16, 1998
	rep. No. 76, 2001
s. 42-65	ad. No. 121, 1997
	am. No. 174, 1997; Nos. 16 and 47, 1998; Nos. 93 and 176, 1999; Nos. 72 and 170, 2001
	rep. No. 76, 2001
s. 42-70	ad. No. 121, 1997
	am. No. 174, 1997; No. 46, 1998; No. 176, 1999
	rep. No. 76, 2001
s. 42-75	ad. No. 121, 1997
	am. No. 174, 1997; No. 176, 1999
	rep. No. 76, 2001
s. 42-80	ad. No. 121, 1997
	am. No. 174, 1997; No. 46, 1998
	rep. No. 76, 2001
s. 42-82	ad. No. 174, 1997
	rep. No. 76, 2001
s. 42-85	ad. No. 121, 1997
	am. No. 170, 2001
	rep. No. 76, 2001
s. 42-90	ad. No. 121, 1997
	am. No. 174, 1997; Nos. 164 and 176, 1999; No. 79, 2000
	rep. No. 76, 2001
s. 42-95	ad. No. 121, 1997
	rep. No. 76, 2001
Link note to Guide	ad. No. 16, 1998
	rep. No. 76, 2001
s. 42-100	ad. No. 121, 1997
	am. No. 76, 2001; No. 170, 2001
	rep. No. 76, 2001
s. 42-105	ad. No. 121, 1997
	am. No. 164, 1999
	rep. No. 76, 2001
s. 42-110	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-112	ad. No. 164, 1999
	rep. No. 76, 2001
s. 42-115	ad. No. 121, 1997
	rep. No. 76, 2001
Link note to Guide	ad. No. 16, 1998
	rep. No. 76, 2001
s. 42-118	ad. No. 164, 1999
	rep. No. 76, 2001
s. 42-120	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-123	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-125	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-130	ad. No. 121, 1997
	rep. No. 164, 1999
s. 42-135	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-140	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-145	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-150	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-155	ad. No. 121, 1997
	rep. No. 76, 2001
Link note to Guide	ad. No. 16, 1998
	rep. No. 76, 2001
s. 42-160	ad. No. 121, 1997
	am. No. 164, 1999; No. 72, 2001
	rep. No. 76, 2001
s. 42-165	ad. No. 121, 1997
	am. No. 164, 1999
	rep. No. 76, 2001
s. 42-167	ad. No. 164, 1999
	rs. No. 79, 2000
	am. No. 76, 2001
	rep. No. 76, 2001
s. 42-168	ad. No. 177, 1999
	am. No. 91, 2000
	rep. No. 76, 2001
s. 42-170	ad. No. 121, 1997
	am. No. 91, 2000
	rep. No. 76, 2001
s. 42-175	ad. No. 121, 1997
	am. Nos. 93 and 164, 1999; No. 72, 2001
	rep. No. 76, 2001
s. 42-180	ad. No. 121, 1997
	am. No. 164, 1999
	rep. No. 76, 2001
s. 42-182	ad. No. 121, 1997
	rs. No. 164, 1999
	rep. No. 76, 2001
Link note to Guide	ad. No. 16, 1998
	rep. No. 76, 2001
s. 42-185	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-190	ad. No. 121, 1997
	am. No. 93, 1999; No. 164, 1999
	rep. No. 76, 2001
s. 42-192	ad. No. 164, 1999
	rep. No. 76, 2001
s. 42-195	ad. No. 121, 1997
	am. No. 93, 1999; No. 72, 2001
	rep. No. 76, 2001
s. 42-197	ad. No. 164, 1999
	rep. No. 76, 2001
s. 42-198	ad. No. 164, 1999
	rep. No. 76, 2001
s. 42-200	ad. No. 121, 1997
	am. No. 93, 1999
	rep. No. 76, 2001
s. 42-205	ad. No. 121, 1997
	am. No. 174, 1997; Nos. 16 and 47, 1998; Nos. 169 and 176, 1999; No. 72, 2001
	rep. No. 76, 2001
s. 42-210	ad. No. 121, 1997
	am. No. 174, 1997; No. 176, 1999
	rep. No. 76, 2001
s. 42-215	ad. No. 121, 1997
	am. No. 174, 1997
	rep. No. 76, 2001
s. 42-220	ad. No. 121, 1997
	am. No. 170, 2001
	rep. No. 76, 2001
s. 42-220A	ad. No. 170, 2001
	rep. No. 76, 2001
Subdivision 42-GA	ad. No. 164, 1999
	rep. No. 76, 2001
s. 42-221	ad. No. 164, 1999
	rep. No. 76, 2001
s. 42-222	ad. No. 164, 1999
	rep. No. 76, 2001
s. 42-223	ad. No. 164, 1999
	rep. No. 76, 2001
s. 42-224	ad. No. 164, 1999
	rep. No. 76, 2001
s. 42-225	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-230	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-232	ad. No. 121, 1997
	rep. No. 76, 2001
Link note to Guide	ad. No. 16, 1998
	rep. No. 76, 2001
s. 42-235	ad. No. 121, 1997
	am. No. 174, 1997; No. 72, 2001
	rep. No. 76, 2001
s. 42-240	ad. No. 121, 1997
	am. No. 164, 1999
	rep. No. 76, 2001
s. 42-245	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-250	ad. No. 121, 1997
	am. No. 174, 1997; No. 72, 2001
	rep. No. 76, 2001
s. 42-255	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-260	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-265	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-270	ad. No. 121, 1997
	rep. No. 76, 2001
Link note to Guide	ad. No. 16, 1998
	rep. No. 76, 2001
s. 42-275	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-280	ad. No. 121, 1997
	am. No. 164, 1999
	rep. No. 76, 2001
s. 42-285	ad. No. 121, 1997
	am. No. 164, 1999; No. 169, 1999
	rep. No. 76, 2001
s. 42-290	ad. No. 121, 1997
	am. No. 164, 1999; No. 169, 1999
	rep. No. 76, 2001
s. 42-293	ad. No. 164, 1999
	rep. No. 76, 2001
s. 42-295	ad. No. 121, 1997
	am. No. 46, 1998; Nos. 70 and 164, 1999
	rep. No. 76, 2001
s. 42-300	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-305	ad. No. 121, 1997
	rep. No. 76, 2001
Link note to Guide	ad. No. 16, 1998
	rep. No. 76, 2001
s. 42-310	ad. No. 121, 1997
	am. No. 174, 1997; No. 16, 1998
	rep. No. 76, 2001
s. 42-312	ad. No. 174, 1997
	rep. No. 76, 2001
s. 42-313	ad. No. 174, 1997
	rep. No. 76, 2001
s. 42-315	ad. No. 121, 1997
	am. No. 54, 1999
	rep. No. 76, 2001
s. 42-320	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-325	ad. No. 121, 1997
	rep. No. 76, 2001
Link note to Guide	ad. No. 16, 1998
	rep. No. 76, 2001
s. 42-330	ad. No. 121, 1997
	am. No. 72, 2001
	rep. No. 76, 2001
s. 42-335	ad. No. 121, 1997
	am. No. 164, 1999
	rep. No. 76, 2001
Subdivision 42-K	rep. No. 46, 1998
	ad. No. 164, 1999
	rep. No. 76, 2001
s. 42-340	ad. No. 121, 1997
	rep. No. 46, 1998
	ad. No. 164, 1999
	rep. No. 76, 2001
Link note to Guide	ad. No. 16, 1998
	rep. No. 46, 1998
s. 42-345	ad. No. 121, 1997
	rep. No. 46, 1998
	ad. No. 164, 1999
	rep. No. 76, 2001
s. 42-350	ad. No. 121, 1997
	rep. No. 76, 2001
Link note to Guide	ad. No. 16, 1998
	rep. No. 76, 2001
s. 42-355	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-360	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-365	ad. No. 121, 1997
	am. No. 72, 2001; No. 170, 2001
	rep. No. 76, 2001
s. 42-370	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-375	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-380	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-385	ad. No. 121, 1997
	rep. No. 76, 2001
s. 42-390	ad. No. 121, 1997
	am. No. 164, 1999
	rep. No. 76, 2001
s. 42-395	ad. No. 121, 1997
	rs. No. 46, 1998
	rep. No. 76, 2001
Subdivision 42-M	ad. No. 79, 2000
	rep. No. 76, 2001
s. 42-445	ad. No. 79, 2000
	rep. No. 76, 2001
s. 42-450	ad. No. 79, 2000
	rep. No. 76, 2001
s. 42-455	ad. No. 79, 2000
	am. No. 170, 2001
	rep. No. 76, 2001
s. 42-460	ad. No. 79, 2000
	am. No. 76, 2001
	rep. No. 76, 2001
s. 42-465	ad. No. 79, 2000
	rep. No. 76, 2001
s. 42-470	ad. No. 79, 2000
	rep. No. 76, 2001
s. 42-475	ad. No. 79, 2000
	rep. No. 76, 2001
Division 43
Subdivision 43-A
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s. 43-20	am. No. 46, 1998; No. 77, 2001
s. 43-35	rs. No. 93, 2011
s. 43-40	am. No. 101, 2006
s. 43-45	rs. No. 77, 2001
s. 43-50	am. No. 121, 1997; Nos. 16 and 46, 1998; No. 72, 2001; No. 14, 2009; No. 79, 2010
s. 43-55	am. No. 121, 1997; No. 101, 2004; No. 63, 2005; No 96, 2013
Subdivision 43-B
s. 43-65	am. No. 16, 1998
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s. 43-70	am. No. 121, 1997; Nos. 77 and 170, 2001; No. 101, 2006; No. 93, 2011; Nos. 84 and 88, 2013; No 96, 2014
s. 43-72	ad. No. 77, 2001
s. 43-90	am. No. 93, 2011
s. 43-100	am. No. 164, 2007; No. 93, 2011; No 63, 2016; No 101, 2021
Subdivision 43-C
s. 43-110	am. No. 16, 1998; No. 72, 2001
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
Subdivision 43-D
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
Group heading to s 43-140	rs No 138, 2024
s 43-140	am No 119, 2002; No 164, 2007; No 93, 2011; No 15, 2017
s 43-145	am No 138, 2024
Heading preceding s 43-150	ad No 138, 2024
s. 43-150	am. No. 4, 2007
Heading preceding s 43-151	ad No 138, 2024
s 43-151	ad No 138, 2024
s 43-152	ad No 138, 2024
s 43-153	ad No 138, 2024
s 43-154	ad No 138, 2024
s 43-154A	ad No 138, 2024
Subdivision 43-E
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s. 43-170	am. No. 88, 2013
s. 43-175	am. No. 79, 2010
s. 43-180	am. No. 46, 1998
s. 43-195	am. No. 93, 2011
Subdivision 43-F
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s. 43-210	am. No. 14, 2009; No. 93, 2011
s. 43-215	am. No. 14, 2009; No. 93, 2011
Subdivision 43-G
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s 43-237	ad No 138, 2024
s. 43-240	am. No. 101, 2003
Subdivision 43-H
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s. 43-250	rs. No. 16, 1998
	am. No. 101, 2006
Link note to s. 43-260	rs. No. 121, 1997; No. 39, 1999
	rep. No. 164, 1999
Division 44
Division 44	ad No 164, 1999
	rep No 77, 2001
	ad No 138, 2024
s 44-1	ad No 164, 1999
	rep No 77, 2001
	ad No 138, 2024
Subdivision 44-A
Heading proceeding s 44-5	ad No 138, 2024
s 44-5	ad No 164, 1999
	rep No 77, 2001
	ad No 138, 2024
Subdivision 44-B
s 44-10	ad No 164, 1999
	rep No 77, 2001
	ad No 138, 2024
Heading proceeding s 44-15	ad No 138, 2024
s 44-15	ad No 164, 1999
	rep No 77, 2001
	ad No 138, 2024
Heading proceeding s 44-20	ad No 138, 2024
s 44-20	ad No 164, 1999
	rep No 77, 2001
	ad No 138, 2024
s 44-25	ad No 164, 1999
	rep No 77, 2001
	ad No 138, 2024
s 44-30	ad No 164, 1999
	rep No 77, 2001
	ad No 138, 2024
Subdivision 44-C
s 44-35	ad No 164, 1999
	rep No 77, 2001
	ad No 138, 2024
s 44-40	ad No 164, 1999
	rep No 77, 2001
	ad No 138, 2024
s 44-45	ad No 138, 2024
s 44-50	ad No 138, 2024
Division 45
Division 45	ad. No. 169, 1999
s. 45-1	ad. No. 169, 1999
	am. No. 119, 2002
Link note to Guide	rep. No. 41, 2005
s. 45-5	ad. No. 169, 1999
	am. No. 77, 2001 (as am. by No. 57, 2002); No. 58, 2006
s. 45-10	ad. No. 169, 1999
	am. No. 77, 2001; No. 58, 2006
s. 45-15	ad. No. 169, 1999
	am. No. 77, 2001; No. 119, 2002; No. 58, 2006
s. 45-20	ad. No. 169, 1999
	am. No. 77, 2001; No. 119, 2002; No. 58, 2006
s. 45-25	ad. No. 169, 1999
s. 45-30	ad. No. 169, 1999
s. 45-35	ad. No. 169, 1999
	am. No. 119, 2002
s. 45-40	ad. No. 77, 2001
Division 46	ad. No. 39, 1999
	rep. No. 77, 2001
s. 46-1	ad. No. 39, 1999
	rep. No. 77, 2001
s. 46-5	ad. No. 39, 1999
	rep. No. 77, 2001
s. 46-10	ad. No. 39, 1999
	rep. No. 77, 2001
s. 46-15	ad. No. 39, 1999
	rep. No. 77, 2001
s. 46-20	ad. No. 39, 1999
	rep. No. 77, 2001
s. 46-25	ad. No. 39, 1999
	rep. No. 77, 2001
s. 46-30	ad. No. 39, 1999
	rep. No. 77, 2001
s. 46-35	ad. No. 39, 1999
	am. No. 164, 1999
	rep. No. 77, 2001
s. 46-40	ad. No. 39, 1999
	rep. No. 77, 2001
s. 46-45	ad. No. 39, 1999
	rep. No. 77, 2001
s. 46-50	ad. No. 39, 1999
	rep. No. 77, 2001
s. 46-55	ad. No. 39, 1999
	rep. No. 77, 2001
s. 46-60	ad. No. 39, 1999
	am. No. 79, 2000
	rep. No. 77, 2001
s. 46-62	ad. No. 177, 1999
	rep. No. 77, 2001
s. 46-65	ad. No. 39, 1999
	rep. No. 77, 2001
s. 46-70	ad. No. 39, 1999
	rep. No. 77, 2001
s. 46-75	ad. No. 39, 1999
	rep. No. 77, 2001
s. 46-80	ad. No. 39, 1999
	rep. No. 77, 2001
s. 46-85	ad. No. 39, 1999
	am. No. 177, 1999
	rep. No. 77, 2001
s. 46-90	ad. No. 39, 1999
	rep. No. 77, 2001
s. 46-95	ad. No. 39, 1999
	rep. No. 77, 2001
s. 46-100	ad. No. 39, 1999
	rep. No. 77, 2001
s. 46-105	ad. No. 39, 1999
	rep. No. 77, 2001
s. 46-110	ad. No. 39, 1999
	rep. No. 77, 2001
Part 2-15
Part 2-15 heading	rs. No. 66, 2003
Part 2-15	ad. No. 121, 1997
Division 50
Subdivision 50-A
s. 50-1	ad. No. 121, 1997
	am. No. 124, 2013
s. 50-5	ad. No. 121, 1997
	am. No. 47, 1998; No. 179, 1999; No 75, 2010; No. 169, 2012; No 96, 2013
s. 50-10	ad. No. 121, 1997
	am. No. 47, 1998
s. 50-15	ad. No. 121, 1997
	am. No. 47, 1998; No. 101, 2004; SLI 2006 No. 50; No. 54, 2009; No 124, 2013
s. 50-20	ad. No. 121, 1997
	am. No. 47, 1998; No. 89, 2000
	rep. No. 89, 2000
	ad. No. 63, 2005
	am. No. 169, 2012
	rep No 96, 2013
s 50-25	ad No 121, 1997
	am No 54, 1999; No 58, 2006; No 9, 2007; No 40, 2023
s. 50-30	ad. No. 121, 1997
	am. No. 47, 1998; No. 32, 2007; No 87, 2015
s. 50-35	ad. No. 121, 1997
	am. No. 41, 2011
s 50-40	ad No 121, 1997
	am No 66, 2000; No 168, 2001; No 70, 2015; No 84, 2018; No 49, 2019; No 52, 2024
s 50-45	ad No 121, 1997
	am No 47, 1998; No 65, 2003; No 58, 2006; No 41, 2011; No 84, 2018; No 35, 2022; No 12, 2026
s. 50-47	ad. No. 124, 2013
s. 50-50	ad. No. 47, 1998
	am. No. 179, 1999; No. 169, 2012; No 124, 2013
s. 50-52	ad. No. 179, 1999
	am. No. 95, 2004; No. 63, 2005
	rs. No. 169, 2012
	am No 96, 2013
s. 50-55	ad. No. 47, 1998
	am. No. 179, 1999; No 124, 2013
s. 50-57	ad. No. 179, 1999
	rep. No. 169, 2012
s. 50-60	ad. No. 47, 1998
	am. No. 179, 1999; No. 63, 2005
	rep. No. 169, 2012
s. 50-65	ad. No. 47, 1998
	am. No. 179, 1999; No 124, 2013
s. 50-70	ad. No. 47, 1998
	am. No. 179, 1999; No. 89, 2000; No. 143, 2007; No 124, 2013
s. 50-72	ad. No. 89, 2000
	rep. No. 89, 2000
	ad. No. 63, 2005
	am No 124, 2013
s. 50-75	ad. No. 47, 1998
	am. No. 63, 2005; No. 169, 2012
s. 50-80	ad. No. 47, 1998
	am. No. 179, 1999; No. 58, 2006
	rep. No. 169, 2012
Link note to s. 50-80	rep. No. 179, 1999
Subdivision 50-B
Subdivision 50-B	ad. No. 179, 1999
s. 50-100	ad. No. 179, 1999
	am No 96, 2013 (as am by No 70, 2015)
Link note to Guide	rep. No. 41, 2005
s. 50-105	ad. No. 179, 1999
	am. No. 95, 2004
s. 50-110	ad. No. 179, 1999
	am. No. 63, 2005; No. 169, 2012; No 96 and 124, 2013
s. 50-115	ad. No. 179, 1999
	rep. No. 95, 2004
s. 50-120	ad. No. 179, 1999
	rep. No. 95, 2004
s. 50-125	ad. No. 179, 1999
	rep. No. 95, 2004
s. 50-130	ad. No. 179, 1999
	rep. No. 95, 2004
s. 50-135	ad. No. 179, 1999
	rep. No. 95, 2004
s. 50-140	ad. No. 179, 1999
	rep. No. 95, 2004
s. 50-145	ad. No. 179, 1999
	rep. No. 95, 2004
s. 50-150	ad. No. 179, 1999
	rep. No. 95, 2004
s. 50-155	ad. No. 179, 1999
	rep. No. 95, 2004
s. 50-160	ad. No. 179, 1999
	rep. No. 95, 2004
Link note to s. 50-160	rep. No. 41, 2005
Division 51
s. 51-1	ad. No. 121, 1997
s 51-5	ad No 121, 1997
	am No 10, 2001; No 65, 2003; No 58, 2006; No 124, 2013; No 124, 2018; No 18, 2020
s 51-10	ad No 121, 1997
	am No 16, 1998; No 54, 1999; No 66, 2005; No 114, 2007; No 38, 2008; No 52, 2009; No 75, 2010; No 55, 2016
Link note to s. 51-10	am. No. 66, 2003
	rep. No. 41, 2005
s. 51-15	ad. No. 121, 1997
	rep. No. 57, 2001
s. 51-25	ad. No. 121, 1997
	rep. No. 66, 2003
s 51-30	ad No 121, 1997
	am No 54, 1999; No 97, 2008; No 14, 2009; No 19, 2010; No 31, 2011; No 50, 2011; No 71, 2012; No 85, 2013; No 119, 2013; No 25, 2017; No 61, 2021
Link note to s. 51-30	rep. No. 54, 1999
s. 51-32	ad. No. 65, 2003
	rs. No. 52, 2004
	am. No. 88, 2009; No 108, 2017
s. 51-33	ad. No. 65, 2003
	rs. No. 52, 2004
	am No 108, 2017
s. 51-35	ad. No. 54, 1999
	am. No. 58, 2006; No. 184, 2007
s. 51-40	ad. No. 54, 1999
	am. No. 184, 2007
s. 51-42	ad. No. 38, 2008
s. 51-43	ad. No. 23, 2005
	rs. No. 126, 2009
s. 51-45	ad. No. 121, 1997
	rep. No. 66, 2003
	ad. No. 126, 2009
s. 51-48	ad. No. 134, 1997
	rep. No. 66, 2003
s. 51-49	ad. No. 23, 1998
	rep. No. 66, 2003
s. 51-50	ad. No. 121, 1997
	am. No. 14, 2009
s. 51-52	ad. No. 78, 2007
s. 51-54	ad. No. 136, 2002
	am. No. 78, 2007; No 54, 2016
s. 51-55	ad. No. 165, 1999
s. 51-55 Renumbered s. 51-57	ad. No. 58, 2000 No. 136, 2002
s. 51-57	am. No. 143, 2007
s. 51-60	ad. No. 76, 2000
	rep. No. 101, 2006
	ad. No. 164, 2007
	am. No. 32, 2008
s. 51-65	ad. No. 111, 2003
	rep. No. 15, 2007
s. 51-100	ad. No. 57, 2012
s. 51-105	ad. No. 57, 2012
s. 51-110	ad. No. 57, 2012
s. 51-115	ad. No. 57, 2012
s 51-120	ad No 88, 2013
	am No 70, 2015
s 51-125	ad No 30, 2019
Division 52
s. 52-1	ad. No. 121, 1997
Table of Subdiv. to Div. 52	am. No. 128, 1998
Subdivision 52-A
s. 52-5	ad. No. 121, 1997
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s 52-10	ad No 121, 1997
	am No 197, 1997; No 202, 1997; No 45, 1998; No 67, 1998; No 93, 1998; No 13, 1999; No 83, 1999; No 152, 1999; No 43, 2001; No 44, 2001; No 60, 2004; No 132, 2004; No 55, 2005; No 41, 2006; No 82, 2006; No 66, 2007; No 182, 2007; No 183, 2007; No 19, 2008; No 64, 2008; No 97, 2008; No 131, 2008; No 4, 2009; No 35, 2009; No 60, 2009; No 93, 2010; No 141, 2011; No 12, 2012; No 49, 2012; No 106, 2012; No 5, 2013; No 13, 2014; No 35, 2014; No 96, 2014; No 91, 2015; No 128, 2015; No 55, 2016; No 46, 2017; No 26, 2018; No 28, 2019; No 22, 2020; No 97, 2020; No 107, 2020; No 14, 2022
s 52-15	ad No 121, 1997
	am No 197, 1997; No 45, 1998; No 13, 1999; No 83, 1999; No 35, 2003; No 38, 2008; No 97, 2008; No 60, 2009; No 141, 2011; No 13, 2014; No 122, 2014; No 26, 2018
s 52-20	ad No 121, 1997
	am No 197, 1997; No 45, 1998; No 132, 1998; No 26, 2018; No 107, 2020
s 52-25	ad No 121, 1997
	am No 197, 1997; No 132, 1998; No 13, 1999; No 97, 2008; No 60, 2009; No 26, 2018; No 94, 2019; No 107, 2020
s 52-30	ad No 121, 1997
	am No 197, 1997; No 45, 1998; No 132, 1998; No 13, 2014; No 26, 2018; No 94, 2019; No 107, 2020
s. 52-35	ad No. 121, 1997
	am No 132, 1998; No 13, 1999; No 94, 2019
s 52-40	ad No 121, 1997
	am No 197, 1997; No 202, 1997; No 45, 1998; No 93, 1998; No 13, 1999; No 83, 1999; No 152, 1999; No 35, 2003; No 132, 2004; No 82, 2006; No 64, 2008; No 97, 2008; No 60, 2009; No 141, 2011; No 106, 2012; No 35, 2014; No 91, 2015; No 55, 2016; No 46, 2017; No 26, 2018; No 28, 2019; No 22, 2020; No 97, 2020; No 107, 2020; No 14, 2022
Subdivision 52-B
s. 52-60	ad. No. 121, 1997
	am. No. 101, 2003
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s 52-65	ad No 121, 1997
	am No 67, 1998; No 100, 2004; No 132, 2004; No 41, 2006; No 66, 2007; No 89, 2007; No 183, 2007; No 19, 2008; No 48, 2008; No 97, 2008; No 131, 2008; No 80, 2009; No 81, 2009; No 95, 2011; No 141, 2011; No 12, 2012; No 50, 2012; No 58, 2012; No 5, 2013; No 96, 2014; No 91, 2015; No 46, 2017; No 128, 2017; No 17, 2018; No 28, 2019; No 94, 2019; No 22, 2020; No 97, 2020; No 142, 2021; No 14, 2022; No 17, 2025
s. 52-70	ad. No. 121, 1997
	am. No. 45, 1998; Nos. 14, 60 and 81, 2009; No. 141, 2011; No 122, 2014
s 52-75	ad No 121, 1997
	am No 101, 2003; No 100, 2004; No 132, 2004; No 41, 2006; No 66, 2007; No 19, 2008; No 48, 2008; No 97, 2008; No 131, 2008; No 81, 2009; No 95, 2011; No 141, 2011; No 12, 2012; No 50, 2012; No 58, 2012; No 5, 2013; No 96, 2014; No 91, 2015; No 46, 2017; No 128, 2017; No 17, 2018; No 28, 2019; No 22, 2020; No 97, 2020; No 142, 2021; No 14, 2022; No 17, 2025
Subdivision 52-C
s. 52-100	ad. No. 121, 1997
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s. 52-105	ad. No. 121, 1997
	am. No. 144, 2008; No. 14, 2009; No 94, 2019
s. 52-110	ad. No. 121, 1997
Subdivision 52-CA
Subdivision 52-CA	ad. No. 52, 2004
s. 52-112	ad. No. 52, 2004
Link note to Guide	rep. No. 41, 2005
s. 52-114	ad. No. 52, 2004
	am. No. 81, 2009; No. 141, 2011; No. 58, 2012; No 5 and 99, 2013; No 96, 2014; No 128, 2017; No 122, 2019; No 17, 2025
Subdivision 52-CB
Subdivision 52-CB heading	rs No 59, 2017
Subdivision 52-CB	ad. No. 136, 2006
s 52-117	ad No 136, 2006
	am No 59, 2017
Subdivision 52-CC
Subdivision 52-CC	ad No 42, 2019
s 52-120	ad No 196, 1997
	rep No 83, 1999
	ad No 42, 2019
Subdivision 52-D heading	rs. No. 128, 1998
	rep No 105, 2013
Subdivision 52-D	ad. No. 196, 1997
	rep No 105, 2013
s. 52-125	ad. No. 128, 1998
	am. No. 32, 2007
	rep No 105, 2013
Subdivision 52-E
Subdivision 52-E	ad. No. 60, 1999
	rep. No. 66, 2003
	ad. No. 184, 2007
s. 52-130	ad. No. 60, 1999
	rep. No. 66, 2003
	ad. No. 184, 2007
s 52-131	ad No 184, 2007
	am No 88, 2009; No 58, 2012; No 110, 2014; No 15, 2017; No 22, 2020; No 14, 2022
s. 52-132	ad. No. 184, 2007
	am. No. 56, 2010; No. 58, 2012; No 122, 2014; No 116, 2018
s. 52-133	ad. No. 184, 2007
s. 52-134	ad. No. 184, 2007
Subdivision 52-F
Subdivision 52-F	ad. No. 54, 1999
s. 52-140	ad. No. 54, 1999
	am. No. 150, 2003; No. 184, 2007; No. 56, 2010; No. 58, 2012; No 122, 2014; No 116, 2018
s. 52-145	ad. No. 54, 1999
	am. No. 54, 1999; No. 52, 2004; No 17, 2025
Subdivision 52-G
Subdivision 52-G	ad. No. 83, 1999
s 52-150	ad No 83, 1999
	am No 59, 2004; No 60, 2004; No 82, 2007; No 113, 2007; No 97, 2008; No 131, 2008; No 4, 2009; No 50, 2009; No 141, 2011; No 12, 2012; No 49, 2012; No 50, 2012; No 70, 2013; No 96, 2014; No 22, 2017; No 22, 2020; No 97, 2020
Subdivision 52-H
Subdivision 52-H	ad. No. 131, 2008
s. 52-160	ad. No. 131, 2008
s. 52-162	ad. No. 50, 2012
s. 52-165	ad. No. 4, 2009
	am. No. 25, 2009
s. 52-170	ad. No. 118, 2009
s. 52-172	ad. No. 129, 2011
s. 52-175	ad. No. 118, 2009
s. 52-180	ad. No. 44, 2013
s 52-185	ad No 40, 2022
Division 53
s. 53-1	ad. No. 121, 1997
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s 53-10	ad No 121, 1997
	am No 179, 1997; No 102, 1998; No 13, 1999; No 144, 2000; No 20, 2004; No 38, 2008; No 97, 2008; No 141, 2011; No 12, 2012; No 58, 2012; No 13, 2014; No 109, 2014; No 103, 2023
s. 53-15	ad. No. 121, 1997
	am. No. 179, 1997; Nos. 93 and 102, 1998; No. 83, 1999; No. 144, 2000; No. 97, 2008; No. 60, 2009; No. 58, 2012
	rep No 13, 2014
s. 53-20	ad. No. 121, 1997
Link note to s. 53-20	rep. No. 102, 1998
s. 53-25	ad. No. 102, 1998
	am. No. 144, 2000
	rep. No. 97, 2008
	ad No 38, 2020
Link note to s. 53-25	rep. No. 139, 2002
s 53-30	ad No 141, 2021
Division 54
Division 54	ad. No. 139, 2002
s. 54-1	ad. No. 139, 2002
Subdivision 54-A
s. 54-5	ad. No. 139, 2002
s. 54-10	ad. No. 139, 2002
	am. No. 88, 2009
Subdivision 54-B
s. 54-15	ad. No. 139, 2002
s. 54-20	ad. No. 139, 2002
s. 54-25	ad. No. 139, 2002
s. 54-30	ad. No. 139, 2002
s. 54-35	ad. No. 139, 2002
s. 54-40	ad. No. 139, 2002
	am. No. 32, 2011
Subdivision 54-C
s. 54-45	ad. No. 139, 2002
s. 54-50	ad. No. 139, 2002
s. 54-55	ad. No. 139, 2002
s. 54-60	ad. No. 139, 2002
Subdivision 54-D
s. 54-65	ad. No. 139, 2002
s. 54-70	ad. No. 139, 2002
s. 54-75	ad. No. 139, 2002
Division 55
s. 55-1	ad. No. 121, 1997
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s. 55-5	ad. No. 121, 1997
	am. No. 81, 2005; No 120, 2015
s. 55-10	ad. No. 121, 1997
Link note to s. 55-10	rs. No. 93, 1999
	rep. No. 41, 2005
Division 58
Division 58	ad. No. 93, 1999
	rs. No. 77, 2001
s. 58-1	ad. No. 93, 1999
	rs. No. 77, 2001
s. 58-2	ad. No. 93, 1999
	rep. No. 77, 2001
Subdivision 58-A
s. 58-5	ad. No. 93, 1999
	rs. No. 77, 2001
	am. No. 78, 2007
s. 58-10	ad. No. 93, 1999
	rs. No. 77, 2001
	am. No. 58, 2006; No. 78, 2007
s. 58-15	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-20	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-25	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-30	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-35	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-40	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-45	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-50	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-55	ad. No. 93, 1999
	rep. No. 77, 2001
Subdivision 58-B
s. 58-60	ad. No. 93, 1999
	rs. No. 77, 2001
s. 58-65	ad. No. 93, 1999
	rs. No. 77, 2001
	am. No. 97, 2008
s. 58-70	ad. No. 93, 1999
	rs. No. 77, 2001
s. 58-75	ad. No. 93, 1999
	rs. No. 77, 2001
	am. No. 53, 2002
s. 58-80	ad. No. 93, 1999
	rs. No. 77, 2001
	am. No. 53, 2002
s. 58-85	ad. No. 93, 1999
	am. Nos. 164 and 169, 1999
	rs. No. 77, 2001
	am. No. 78, 2007
s. 58-90	ad. No. 93, 1999
	rs. No. 77, 2001
	am. No. 53, 2002
s. 58-95	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-100	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-105	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-110	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-115	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-120	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-125	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-130	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-135	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-140	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-145	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-150	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-155	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-160	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-165	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-170	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-175	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-180	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-185	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-190	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-195	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-200	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-205	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-210	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-215	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-220	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-225	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-230	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-235	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-240	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-245	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-250	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-255	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-260	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-265	ad. No. 93, 1999
	rep. No. 77, 2001
s. 58-270	ad. No. 93, 1999
	rep. No. 77, 2001
Division 59
Division 59	ad. No. 66, 2003
s. 59-1	ad. No. 66, 2003
Link note to Guide	rep. No. 41, 2005
s. 59-5	ad. No. 66, 2003
	rep. No. 145, 2010
s. 59-10	ad. No. 66, 2003
s. 59-15	ad. No. 66, 2003
	am. No. 84, 2013
s. 59-20	ad. No. 66, 2003
s. 59-25	ad. No. 66, 2003
s. 59-30	ad. No. 66, 2003
Link note to s. 59-30	rep. No. 41, 2005
s. 59-35	ad. No. 13, 2006
	am No 37, 2019
s. 59-40	ad. No. 91, 2008
	am. No. 133, 2009
s. 59-45	ad. No. 6, 2009
	rep No 32, 2014
s. 59-50	ad. No. 42, 2009
	rep. No. 42, 2009
	ad. No. 84, 2013
	am. No. 124, 2013
s 59-55	ad No 31, 2011
	rep No 31, 2011
	ad No 1, 2020
s 59-60	ad No 31, 2011
	rep No 31, 2011
	ad No 1, 2020
s. 59-65	ad. No. 88, 2013
s. 59-67	ad. No. 88, 2013
s. 59-70	ad. No. 88, 2013
s. 59-75	ad. No. 88, 2013
s. 59-80	ad. No. 88, 2013
s 59-85	ad No 30, 2019
s 59-86	ad No 30, 2019
s 59-90	ad No 22, 2020
s 59-95	ad No 38, 2020
s 59-96	ad No 79, 2021
s 59-97	ad No 118, 2020
	am No 71, 2021
s 59-98	ad No 79, 2021
s 59-99	ad No 61, 2021
s 59-100	ad No 111, 2021
s 59-105	ad No 35, 2022
s 59-110	ad No 47, 2026
Part 2-20
Part 2-20 heading	ad. No. 56, 1997
Link note to Part 2-20	rep. No. 41, 2005
Division 61
Division 61	ad. No. 56, 1997
Subdivision 61-A
Subdivision 61-A	rep. No. 60, 1999
	ad. No. 85, 2013
s. 61-1	ad. No. 85, 2013
s. 61-5	ad. No. 85, 2013
s. 61-10	ad. No. 85, 2013
	am No 70, 2015
s. 61-15	ad. No. 85, 2013
	am No 70, 2015
s. 61-20	ad. No. 85, 2013
s. 61-25	ad. No. 85, 2013
	am No 70, 2015
s. 61-30	ad. No. 85, 2013
s. 61-35	ad. No. 85, 2013
s. 61-40	ad. No. 85, 2013
	am No 70, 2015
s. 61-45	ad. No. 85, 2013
s. 61-50	ad. No. 47, 1998
	rep. No. 60, 1999
s. 61-55	ad. No. 47, 1998
	rep. No. 60, 1999
s. 61-60	ad. No. 47, 1998
	rep. No. 60, 1999
s. 61-65	ad. No. 47, 1998
	rep. No. 60, 1999
s. 61-70	ad. No. 47, 1998
	rep. No. 60, 1999
Subdivision 61-D
Subdivision 61-D heading	rs No 92, 2020
Subdivision 61-D	ad No 47, 2018
s 61-100	ad No 47, 2018
s 61-105	ad No 47, 2018
	am No 52, 2019; No 14, 2022
	rep No 92, 2020
s 61-107	ad No 47, 2018
	am No 52, 2019; No 14, 2022
	rep No 92, 2020
s 61-110	ad No 47, 2018
	am No 92, 2020
s 61-115	ad No 47, 2018
	am No 52, 2019
Link note to Subdiv. 61-G of Div. 61	ad. No. 60, 1999 rep. No. 41, 2005
Subdivision 61-G
Subdivision 61-G heading	rs. No. 128, 1998
	rep. No. 101, 2006
	ad. No. 32, 2007
Subdivision 61-G	rep. No. 101, 2006
	ad. No. 32, 2007
s. 61-200	ad. No. 32, 2007
	am No 105, 2013
s. 61-205	ad. No. 32, 2007
	am. No. 26, 2012
s. 61-210	ad. No. 32, 2007
	rs. No. 26, 2012
	am No 105, 2013
s. 61-215	ad. No. 32, 2007
	rs. No. 26, 2012
s. 61-220	ad. No. 32, 2007
	rep. No. 26, 2012
s. 61-300	ad. No. 56, 1997
	rep. No. 101, 2006
s. 61-305	ad. No. 56, 1997
	rep. No. 101, 2006
s. 61-310	ad. No. 56, 1997
	rep. No. 101, 2006
s. 61-315	ad. No. 56, 1997
	rep. No. 101, 2006
s. 61-320	ad. No. 56, 1997
	rep. No. 101, 2006
Link note to s. 61-320	ad. No. 91, 1998
	rep. No. 128, 1998
Subdivision 61-H	ad. No. 128, 1998
	rep. No. 32, 2007
s. 61-330	ad. No. 128, 1998
	rep. No. 32, 2007
s. 61-335	ad. No. 128, 1998
	am. No. 79, 2000
	rep. No. 32, 2007
s. 61-340	ad. No. 128, 1998
	am. No. 9, 2005
	rep. No. 32, 2007
s. 61-342	ad. No. 9, 2005
	rep. No. 32, 2007
s. 61-345	ad. No. 128, 1998
	rep. No. 32, 2007
Link note to s. 61-345	rep. No. 32, 2002
Subdivision 61-I	ad. No. 32, 2002
	rep No 49, 2019
s. 61-350	ad. No. 32, 2002
	am. No. 23, 2005
	rep No 49, 2019
Link note to Guide	rep. No. 41, 2005
Group heading to s. 61-355	rs. No. 23, 2005
	rep No 49, 2019
s. 61-355	ad. No. 32, 2002
	am. No. 23, 2005
	rep No 49, 2019
s. 61-360	ad. No. 32, 2002
	am. No. 59, 2004
	rep No 49, 2019
s. 61-365	ad. No. 32, 2002
	am. No. 23, 2005
	rep No 49, 2019
s. 61-370	ad. No. 32, 2002
	am. No. 23, 2005
	rep No 49, 2019
s. 61-375	ad. No. 32, 2002
	am. No. 23, 2005
	rep No 49, 2019
s. 61-380	ad. No. 32, 2002
	am. No. 23, 2005
	rep No 49, 2019
Group heading to s. 61-385	rs. No. 23, 2005
	rep No 49, 2019
s. 61-385	ad. No. 32, 2002
	am. No. 23, 2005
	rep No 49, 2019
s. 61-390	ad. No. 32, 2002
	rep No 49, 2019
s. 61-395	ad. No. 32, 2002
	rep No 49, 2019
s. 61-400	ad. No. 32, 2002
	rep No 49, 2019
Group heading to s. 61-405	rs. No. 23, 2005
	rep No 49, 2019
s. 61-405	ad. No. 32, 2002
	am. No. 59, 2004; No. 97, 2008
	rep No 49, 2019
s. 61-410	ad. No. 32, 2002
	rep No 49, 2019
Group heading to s. 61-415	rs. No. 23, 2005
	rep No 49, 2019
s. 61-415	ad. No. 32, 2002
	am. No. 23, 2005
	rep No 49, 2019
s. 61-420	ad. No. 32, 2002
	rep No 49, 2019
s. 61-425	ad. No. 32, 2002
	am. No. 23, 2005
	rep No 49, 2019
s. 61-430	ad. No. 32, 2002
	am. No. 23, 2005
	rep No 49, 2019
Link note to s. 61-430	rep. No. 23, 2005
Group heading to s. 61-440	ad. No. 23, 2005
	rep No 49, 2019
s. 61-440	ad. No. 23, 2005
	rep No 49, 2019
s. 61-445	ad. No. 23, 2005
	rep No 49, 2019
s. 61-450	ad. No. 23, 2005
	rep No 49, 2019
s. 61-455	ad. No. 23, 2005
	rep No 49, 2019
Subdivision 61-IA	ad. No. 160, 2005
	rep No 49, 2019
s. 61-460	ad. No. 160, 2005
	rep No 49, 2019
s. 61-465	ad. No. 160, 2005
	rep No 49, 2019
s. 61-470	ad. No. 160, 2005
	am. No. 13, 2006; No. 113, 2007
	rep No 49, 2019
s. 61-475	ad. No. 160, 2005
	rep No 49, 2019
s. 61-480	ad. No. 160, 2005
	rep No 49, 2019
s. 61-485	ad. No. 160, 2005
	rep No 49, 2019
s. 61-490	ad. No. 160, 2005
	rep No 49, 2019
s. 61-495	ad. No. 160, 2005
	rep No 49, 2019
s. 61-496	ad. No. 160, 2005
	rs. No. 58, 2006
	rep No 49, 2019
s. 61-497	ad. No. 160, 2005
	am. No. 58, 2006
	rep No 49, 2019
Subdivision 61-J	ad. No. 41, 2005
	rep. No. 23, 2012
s. 61-500	ad. No. 41, 2005
	am. No. 80, 2007; No. 56, 2010
	rep. No. 23, 2012
s. 61-505	ad. No. 41, 2005
	am. No. 80, 2007; No. 56, 2010
	rep. No. 23, 2012
s. 61-510	ad. No. 41, 2005
	am. No. 80, 2007; No. 56, 2010
	rep. No. 23, 2012
s. 61-515	ad. No. 41, 2005
	am. No. 80, 2007
	rep. No. 23, 2012
s. 61-520	ad. No. 41, 2005
	am. No. 80, 2007; No. 56, 2010
	rep. No. 23, 2012
s. 61-523	ad. No. 56, 2010
	rep. No. 23, 2012
s. 61-525	ad. No. 41, 2005
	rs. No. 80, 2007
	rep. No. 23, 2012
Subdivision 61-K	ad. No. 77, 2005
	rep No 20, 2015
s. 61-550	ad. No. 77, 2005
	am. No. 184, 2012
	rep No 20, 2015
s. 61-555	ad. No. 77, 2005
	am. No. 184, 2012
	rep No 20, 2015
s 61-560	ad No 77, 2005
	am No 143, 2007; No 184, 2012
	rep No 20, 2015
s. 61-565	ad. No. 77, 2005
	rep No 20, 2015
s. 61-570	ad. No. 77, 2005
	am. Nos. 15 and 143, 2007; No. 27, 2009; No. 79, 2010; No. 75, 2012; No 118, 2013
	rep No 20, 2015
Subdivision 61-L
Subdivision 61-L	ad. No. 80, 2006
s. 61-575	ad. No. 80, 2006
s. 61-580	ad. No. 80, 2006
	am. No. 27, 2009; No 132, 2017
s. 61-585	ad. No. 80, 2006
s. 61-590	ad. No. 80, 2006
Subdivision 61-M	ad. No. 141, 2008
	rep No 109, 2014
s. 61-600	ad. No. 141, 2008
	am. No. 50, 2012
	rep No 109, 2014
s. 61-610	ad. No. 141, 2008
	am. No. 50, 2012
	rep No 109, 2014
s. 61-620	ad. No. 141, 2008
	rep No 109, 2014
s. 61-630	ad. No. 141, 2008
	am. No. 88, 2009
	rep No 109, 2014
s. 61-640	ad. No. 141, 2008
	am. No. 61, 2011
	rep No 109, 2014
s. 61-650	ad. No. 141, 2008
	rep No 109, 2014
s. 61-660	ad. No. 141, 2008
	rep No 109, 2014
s. 61-670	ad. No. 141, 2008
	rep No 109, 2014
s. 61-680	ad. No. 141, 2008
	rep No 109, 2014
Subdivision 61-N
Subdivision 61-N	ad. No. 57, 2012
s. 61-695	ad. No. 57, 2012
s. 61-700	ad. No. 57, 2012
s. 61-705	ad. No. 57, 2012
s. 61-710	ad. No. 57, 2012
Subdivision 61-P
Subdivision 61-P	ad No 54, 2016
s 61-750	ad No 54, 2016
s 61-755	ad No 54, 2016
s 61-760	ad No 54, 2016
s 61-765	ad No 54, 2016
s 61-770	ad No 54, 2016
	am No 8, 2020
s 61-775	ad No 54, 2016
Division 63
Division 63	ad. No. 58, 2006
s. 63-1	ad. No. 58, 2006
s 63-10	ad No 58, 2006
	am No 143, 2007; No 164, 2007; No 43, 2011; No 93, 2011; No 159, 2011; No 12, 2012; No 54, 2016; No 47, 2018; No 49, 2019; No 92, 2020; No 29, 2023
Division 65
Division 65	ad. No. 91, 1998
s. 65-10	ad. No. 91, 1998
	am. No. 97, 2008; No 88, 2013
Link note to Guide	rep. No. 41, 2005
s. 65-20	ad. No. 91, 1998
	am. No. 77, 2001
	rep. No. 58, 2006
s. 65-25	ad. No. 91, 1998
	am. No. 128, 1998; No. 77, 2001; No. 66, 2003; No. 160, 2005
	rep. No. 58, 2006
s 65-30	ad No 91, 1998
	am No 66, 2003; No 58, 2006
	rs No 66, 2015
	am No 41, 2017
s 65-35	ad No 91, 1998
	am No 66, 2003; No 58, 2006; No 66, 2015; No 41, 2017
s. 65-40	ad. No. 91, 1998
s. 65-50	ad. No. 16, 1999
s. 65-55	ad. No. 16, 1999
Link note to s. 65-55	ad. No. 121, 1997
	rs. No. 128, 1998
	rep. No. 41, 2005
Division 67
Division 67	ad. No. 128, 1998
	rs. No. 79, 2000
s. 67-10	ad. No. 128, 1998
	rs. No. 79, 2000; No. 164, 2007
Link note to Guide	rep. No. 41, 2005
s. 67-20	ad. No. 128, 1998
	rs. No. 79, 2000
s 67-23	ad No 42, 2009
	am No 56, 2010; No 90, 2010; No 93, 2011; No 132, 2011; No 50, 2012; No 57, 2012; No 75, 2012; No 84, 2013; No 88, 2013; No 118, 2013; No 83, 2014; No 96, 2014; No 109, 2014; No 21, 2015; No 53, 2016; No 15, 2018; No 49, 2019; No 92, 2020; No 29, 2023; No 9, 2025
s. 67-25	ad. No. 128, 1998
	rs. No. 79, 2000
	am. No. 170, 2001; Nos. 27, 32 and 57, 2002; No. 66, 2003; No. 83, 2004; Nos. 41 and 64, 2005; Nos. 9, 32 and 164, 2007; Nos. 130 and 141, 2008; No. 42, 2009; No. 56, 2010
s 67-30	ad No 128, 1998
	rs No 79, 2000
	am No 23, 2005
	rep No 58, 2006
	ad No 93, 2011
	am No 13, 2015; No 92, 2020
s. 67-35	ad. No. 79, 2000
	rep. No. 58, 2006
Part 2-25
Part 2-25	ad. No. 121, 1997
Division 70
Heading to Guide to Div. 70	ad. No. 54, 1999
s. 70-1	ad. No. 121, 1997
s. 70-5	ad. No. 121, 1997
	am. No. 78, 2001; No. 80, 2007
Subdivision 70-A
s 70-10	ad No 121, 1997
	rs No 15, 2009
	am No 71, 2012; No 70, 2015; No 64, 2020
s. 70-12	ad. No. 132, 2011
Subdivision 70-B
s. 70-15	ad. No. 121, 1997
	am. No. 78, 2001; No. 41, 2005
s. 70-20	ad. No. 121, 1997
	am. No. 176, 1999; No. 88, 2013; No 101, 2013
s. 70-25	ad. No. 121, 1997
s. 70-30	ad. No. 121, 1997
	am. Nos. 16 and 46, 1998; No. 176, 1999; No. 77, 2001; No. 101, 2006; No. 132, 2011; No. 12, 2012; No. 88, 2013
Subdivision 70-C
s. 70-35	ad. No. 121, 1997
	am. No. 78, 2001; No. 80, 2007; No. 12, 2012
s. 70-40	ad. No. 121, 1997
	am. No. 78, 2001; No. 119, 2002; No. 101, 2006; No. 80, 2007
s 70-45	ad No 121, 1997
	am No 176, 1999; No 78, 2001; No 23, 2005; No 80, 2007; No 84, 2018
s. 70-50	ad. No. 121, 1997
s. 70-55	ad. No. 121, 1997
s. 70-60	ad. No. 121, 1997
s. 70-65	ad. No. 121, 1997
	am. No. 77, 2001
s. 70-70	ad. No. 121, 1997
	am. No. 58, 2006
	rep. No. 114, 2010
Subdivision 70-D
s. 70-75	ad. No. 121, 1997
s. 70-80	ad. No. 121, 1997
	am. No. 12, 2012
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s. 70-85	ad. No. 121, 1997
s. 70-90	ad. No. 121, 1997
	am. No. 16, 1998; No. 176, 1999; No. 58, 2000; No. 58, 2006
s. 70-95	ad. No. 121, 1997
	am. No. 58, 2000
s. 70-100	ad. No. 121, 1997
	am. Nos. 54, and 176, 1999; No. 144, 2008; No. 12, 2012
s. 70-105	ad. No. 121, 1997
	am. No. 176, 1999; No. 58, 2006
s. 70-110	ad. No. 121, 1997
	am. No. 54, 1999; No. 77, 2001; No. 132, 2011; No. 88, 2013
s. 70-115	ad. No. 121, 1997
Subdivision 70-E
s. 70-120	ad. No. 121, 1997
	am. No. 176, 1999; No. 58, 2006; No. 38, 2008; No. 88, 2013
Link note to s. 70-120	rs. No. 86, 2000
	rep. No. 41, 2005
Part 2-40
Part 2-40	ad. No. 9, 2007
Division 80
s. 80-1	ad. No. 9, 2007
s. 80-5	ad. No. 9, 2007
s. 80-10	ad. No. 9, 2007
s. 80-15	ad. No. 9, 2007
	am. No. 15, 2007
s. 80-20	ad. No. 9, 2007
Division 82
s. 82-1	ad. No. 9, 2007
Subdivision 82-A
s. 82-5	ad. No. 9, 2007
s. 82-10	ad. No. 9, 2007
	am. No. 58, 2012
Subdivision 82-B
s. 82-60	ad. No. 9, 2007
s. 82-65	ad. No. 9, 2007
s. 82-70	ad. No. 9, 2007
s. 82-75	ad. No. 9, 2007
Subdivision 82-C
s. 82-125	ad. No. 9, 2007
s. 82-130	ad. No. 9, 2007
s. 82-135	ad. No. 9, 2007
	am. No. 15, 2007; No. 133, 2009
s. 82-140	ad. No. 9, 2007
s. 82-145	ad. No. 9, 2007
s. 82-150	ad. No. 9, 2007
s. 82-155	ad. No. 9, 2007
s. 82-160	ad. No. 9, 2007
Division 83
s. 83-1	ad. No. 9, 2007
Subdivision 83-A
s. 83-5	ad. No. 9, 2007
s. 83-10	ad. No. 9, 2007
s. 83-15	ad. No. 9, 2007
Subdivision 83-B
s. 83-65	ad. No. 9, 2007
s. 83-70	ad. No. 9, 2007
s. 83-75	ad. No. 9, 2007
s. 83-80	ad. No. 9, 2007
s. 83-85	ad. No. 9, 2007
s. 83-90	ad. No. 9, 2007
s. 83-95	ad. No. 9, 2007
s. 83-100	ad. No. 9, 2007
s. 83-105	ad. No. 9, 2007
s. 83-110	ad. No. 9, 2007
s. 83-115	ad. No. 9, 2007
Subdivision 83-C
s. 83-165	ad. No. 9, 2007
s. 83-170	ad. No. 9, 2007
s. 83-175	ad. No. 9, 2007
	am No 94, 2019
s. 83-180	ad. No. 9, 2007
	am. No. 15, 2007; No 94, 2019
Subdivision 83-D
s. 83-230	ad. No. 9, 2007
s. 83-235	ad. No. 9, 2007
s. 83-240	ad. No. 9, 2007
Subdivision 83-E
s. 83-290	ad. No. 9, 2007
s. 83-295	ad. No. 9, 2007
Division 83A
Division 83A	ad. No. 133, 2009
s. 83A-1	ad. No. 133, 2009
Subdivision 83A-A
s. 83A-5	ad. No. 133, 2009
	am No 105, 2015
s. 83A-10	ad. No. 133, 2009
Subdivision 83A-B
s. 83A-15	ad. No. 133, 2009
	am No 105, 2015
s. 83A-20	ad. No. 133, 2009
	am No 105, 2015
s. 83A-25	ad. No. 133, 2009
	am No 105, 2015
s. 83A-30	ad. No. 133, 2009
	am No 105, 2015
s 83A-33	ad No 105, 2015
s. 83A-35	ad. No. 133, 2009
	am No 105, 2015; No 132, 2017
s 83A-45	ad No 105, 2015
Subdivision 83A-C
s. 83A-100	ad. No. 133, 2009
	am No 105, 2015; No 8, 2022
s. 83A-105	ad. No. 133, 2009
	am No 105, 2015
s. 83A-110	ad. No. 133, 2009
s. 83A-115	ad. No. 133, 2009
	am No 105, 2015; No 8, 2022
s. 83A-120	ad. No. 133, 2009
	am No 105, 2015; No 8, 2022
s. 83A-125	ad. No. 133, 2009
s. 83A-130	ad. No. 133, 2009
	am No 70, 2015; No 105, 2015
Subdivision 83A-D
s. 83A-200	ad. No. 133, 2009
s. 83A-205	ad. No. 133, 2009
s. 83A-210	ad. No. 133, 2009
Subdivision 83A-E
s. 83A-305	ad. No. 133, 2009
	am No 105, 2015
s. 83A-310	ad. No. 133, 2009
	am No 105, 2015
s. 83A-315	ad. No. 133, 2009
	am No 105, 2015
s. 83A-320	ad. No. 133, 2009
s. 83A-325	ad. No. 133, 2009
s. 83A-330	ad. No. 133, 2009
s. 83A-335	ad. No. 133, 2009
s. 83A-340	ad. No. 133, 2009
Part 2-42
Part 2-42	ad. No. 86, 2000
Division 84
s. 84-1	ad. No. 86, 2000
Link note to Guide	rep. No. 41, 2005
s. 84-5	ad. No. 86, 2000
s. 84-10	ad. No. 86, 2000
Division 85
s. 85-1	ad. No. 86, 2000
Link note to Guide	rep. No. 41, 2005
s. 85-5	ad. No. 86, 2000
s. 85-10	ad. No. 86, 2000
	am. No. 15, 2007
s. 85-15	ad. No. 86, 2000
s. 85-20	ad. No. 86, 2000
	am. No. 169, 2001
s 85-25	ad No 86, 2000
	am No 51, 2002; No 15, 2007; No 57, 2025
s. 85-30	ad. No. 86, 2000
s. 85-35	ad. No. 86, 2000
	am. No. 168, 2001
s. 85-40	ad. No. 86, 2000
Division 86
s. 86-1	ad. No. 86, 2000
s. 86-5	ad. No. 86, 2000
Subdivision 86-A
s. 86-10	ad. No. 86, 2000
s. 86-15	ad. No. 86, 2000
s. 86-20	ad. No. 86, 2000
	am. No. 169, 2001; No. 20, 2004
s. 86-25	ad. No. 86, 2000
s. 86-27	ad. No. 20, 2004
s. 86-30	ad. No. 86, 2000
s. 86-35	ad. No. 86, 2000
	am. No. 169, 2001
s. 86-40	ad. No. 86, 2000
	am. No. 99, 2012
Subdivision 86-B
s. 86-60	ad. No. 86, 2000
s. 86-65	ad. No. 86, 2000
	am. No. 55, 2001
s. 86-70	ad. No. 86, 2000
s 86-75	ad No 86, 2000
	am No 51, 2002; No 58, 2006; No 15, 2007; No 57, 2025
s. 86-80	ad. No. 86, 2000
s. 86-85	ad. No. 86, 2000
	am. No. 77, 2001
s. 86-87	ad. No. 20, 2004
s. 86-90	ad. No. 86, 2000
Division 87
s. 87-1	ad. No. 86, 2000
	rs. No. 169, 2001
s. 87-5	ad. No. 86, 2000
	rs. No. 169, 2001
Subdivision 87-A
s. 87-10	ad. No. 86, 2000
s. 87-15	ad. No. 86, 2000
	rs. No. 169, 2001
	am. No. 169, 2001
s. 87-18	ad. No. 169, 2001
	am. No. 169, 2001
s. 87-20	ad. No. 86, 2000
	am. No. 169, 2001
s. 87-25	ad. No. 86, 2000
	am. No. 169, 2001; No. 58, 2006
s. 87-30	ad. No. 86, 2000
s. 87-35	ad. No. 86, 2000
s. 87-40	ad. No. 169, 2001
	am. No. 58, 2006; No. 4, 2007; No. 88, 2013
Subdivision 87-B
s. 87-55	ad. No. 86, 2000
	rep. No. 169, 2001
s. 87-60	ad. No. 86, 2000
	am. No. 169, 2001; No. 83, 2004
s. 87-65	ad. No. 86, 2000
	am. No. 169, 2001; No. 83, 2004
s. 87-70	ad. No. 86, 2000
s. 87-75	ad. No. 86, 2000
s. 87-80	ad. No. 86, 2000
s. 87-85	ad. No. 86, 2000
Link note to s. 87-85	rep. No. 41, 2005
Chapter 3
Link note to Chapt. 3	rep. No. 46, 1998
Part 3-1
Part 3-1	ad. No. 46, 1998
Division 100
s. 100-1	ad. No. 46, 1998
s. 100-5	ad. No. 46, 1998
s. 100-10	ad. No. 46, 1998
	am. No. 144, 2008
	ed C231
s. 100-15	ad. No. 46, 1998
	am. No. 77, 2001; No. 117, 2002; No. 16, 2003
s. 100-20	ad. No. 46, 1998
s. 100-25	ad. No. 46, 1998
s. 100-30	ad. No. 46, 1998
	am. No. 165, 1999; No. 173, 2000
s. 100-33	ad. No. 46, 1998
	am. No. 144, 2008
s. 100-35	ad. No. 46, 1998
s. 100-40	ad. No. 46, 1998
	am. No. 169, 1999
s. 100-45	ad. No. 46, 1998
s. 100-50	ad. No. 46, 1998
	rs. No. 169, 1999
	am. No. 165, 1999
s. 100-55	ad. No. 46, 1998
s. 100-60	ad. No. 46, 1998
s. 100-65	ad. No. 46, 1998
s. 100-70	ad. No. 46, 1998
Division 102
s. 102-1	ad. No. 46, 1998
s. 102-3	ad. No. 169, 1999
	am. No. 89, 2000; No. 169, 2001; No. 45, 2008; No 70, 2015
Link note to Guide	ad. No. 94, 1999
	rep. No. 41, 2005
s. 102-5	ad. No. 46, 1998
	am. Nos. 165 and 169, 1999; No. 41, 2005; No. 55, 2007
s. 102-10	ad. No. 46, 1998
	am No 88, 2013
s. 102-15	ad. No. 46, 1998
	rs No 88, 2013
s. 102-20	ad. No. 46, 1998
	am. No. 94, 1999; No. 53, 2002; No. 90, 2002; No. 97, 2008; No. 15, 2009; No. 88, 2013; No 81, 2016
s. 102-22	ad. No. 46, 1998
s. 102-23	ad. No. 46, 1998
s. 102-25	ad. No. 46, 1998
	am. Nos. 94 and 165, 1999; No. 101, 2004; No. 55, 2007
s. 102-30	ad. No. 46, 1998
	am. Nos. 94, 165 and 169, 1999; No. 89, 2000; No. 117, 2002; No. 107, 2003; No. 96, 2004; No. 147, 2005; No. 88, 2009; No. 79, 2010; No. 62, 2011; No 7, 2019
Division 103
s. 103-1	ad. No. 46, 1998
Link note to Guide	ad. No. 94, 1999
	rep. No. 41, 2005
s. 103-5	ad. No. 46, 1998
	am. No. 176, 1999; No. 173, 2000
s. 103-10	ad. No. 46, 1998
s. 103-15	ad. No. 46, 1998
s. 103-20	ad. No. 46, 1998
	rs. No. 94, 1999
	am. No. 176, 1999
	rep. No. 133, 2003
s. 103-25	ad. No. 46, 1998
	am. Nos. 94 and 165, 1999; No. 117, 2002; Nos. 55 and 79, 2007; No 133, 2014
s. 103-30	ad. No. 95, 2004
Division 104
s. 104-1	ad. No. 46, 1998
s. 104-5	ad. No. 46, 1998
	am. Nos. 94 and 165, 1999; Nos. 77 and 167, 2001; Nos. 53, 90, 117 and 136, 2002; Nos. 16, 107 and 133, 2003; No. 101, 2004; Nos. 23 and 41, 2005; No. 55, 2007; No. 15, 2009; No. 56, 2010; No. 132, 2011; No 83, 2014; No 70, 2015; No 53, 2016
Link note to Guide	rep. No. 41, 2005
Subdivision 104-A
s. 104-10	ad. No. 46, 1998
	am. No. 94, 1999; No. 173, 2000; No. 169, 2001; No. 90, 2002; No. 97, 2008; No. 42, 2009; No. 19, 2010; No 119, 2013
Subdivision 104-B
s. 104-15	ad. No. 46, 1998
	am. No. 94, 1999; No. 114, 2000; No. 72, 2001; No. 101, 2006; No. 97, 2008
Subdivision 104-C
s. 104-20	ad. No. 46, 1998
	am. No. 97, 2008
s. 104-25	ad. No. 46, 1998
	am. No. 94, 1999; No. 89, 2000; No. 114, 2000; No. 173, 2000; No. 163, 2001; No. 90, 2002; No. 101, 2006; No. 97, 2008; No. 42, 2009; No. 79, 2010; No 135, 2015
s. 104-30	ad. No. 46, 1998
	am. No. 94, 1999; No. 97, 2008
Subdivision 104-D
s 104-35	ad No 46, 1998
	am No 94, 1999; No 114, 2000; No 163, 2001; No 162, 2005; No 97, 2008; No 130, 2015
s. 104-40	ad. No. 46, 1998
	am. No. 94, 1999; No. 114, 2000; No. 101, 2006; No. 97, 2008
s. 104-45	ad. No. 46, 1998
	am. No. 97, 2008
s. 104-47	ad. No. 167, 2001
	am. No. 41, 2005
Subdivision 104-E
s. 104-55	ad. No. 46, 1998
	am. No. 176, 1999; No. 97, 2008; No. 19, 2010
s. 104-60	ad. No. 46, 1998
	am. No. 176, 1999; No. 173, 2000; No. 97, 2008; No. 133, 2009; No. 19, 2010
s. 104-65	ad. No. 46, 1998
	am. Nos. 94 and 176, 1999
s. 104-70	ad. No. 46, 1998
	am. Nos. 94, 165 and 169, 1999; Nos. 86, 89 and 173, 2000
	rs. No. 168, 2001
	am. No. 169, 2001; No. 90, 2002; No. 21, 2005; No. 101, 2006; No 53, 2016
s 104-71	ad No 89, 2000
	rs No 168, 2001
	am No 66, 2003; No 21, 2015; No 54, 2016; No 26, 2017; No 4, 2018; No 15, 2019
s. 104-72	ad. No. 89, 2000
	rs. No. 168, 2001
s. 104-75	ad. No. 46, 1998
	am. No. 176, 1999; No. 101, 2003; No. 133, 2009; No. 41, 2011; No. 147, 2011
s. 104-80	ad. No. 46, 1998
	am. No. 176, 1999
s. 104-85	ad. No. 46, 1998
	am. No. 176, 1999; No. 41, 2011; No. 147, 2011
s. 104-90	ad. No. 46, 1998
s 104-95	ad No 46, 1998
	am No 176, 1999
	ed C233
s 104-100	ad No 46, 1998
	am No 176, 1999
	ed C233
s. 104-105	ad. No. 46, 1998
	am. No. 176, 1999
s 104-107A	ad No 53, 2016
	am No 15, 2019
s 104-107B	ad No 53, 2016
s 104-107C	ad No 53, 2016
s 104-107D	ad No 53, 2016
s 104-107E	ad No 53, 2016
s 104-107F	ad No 53, 2016
	am No 15, 2019
s 104-107G	ad No 53, 2016
s 104-107H	ad No 53, 2016
Subdivision 104-F
s. 104-110	ad. No. 46, 1998
	am. No. 97, 2008
s. 104-115	ad. No. 46, 1998
	am. No. 94, 1999; No. 97, 2008
s. 104-120	ad. No. 46, 1998
s. 104-125	ad. No. 46, 1998
s. 104-130	ad. No. 46, 1998
	am. No. 97, 2008
Subdivision 104-G
s. 104-135	ad. No. 46, 1998
	am. Nos. 86, 114 and 173, 2000; No. 90, 2002; No. 41, 2005; No. 101, 2006; No. 55, 2007; No. 91, 2008
s. 104-140	ad. No. 46, 1998
	rep. No. 90, 2002
s. 104-145	ad. No. 46, 1998
	rs. No. 23, 2005
	am. No. 133, 2009
Subdivision 104-H
s. 104-150	ad. No. 46, 1998
	am. No. 173, 2000
s. 104-155	ad. No. 46, 1998
	am. No. 94, 1999; No. 114, 2000; No. 163, 2001; No. 90, 2002; No. 162, 2005; Nos. 91 and 97, 2008
Subdivision 104-I
s. 104-160	ad. No. 46, 1998
	am. No. 176, 1999; Nos. 41 and 64, 2005; No. 32, 2006; No. 168, 2006; No. 133, 2009
s. 104-165	ad. No. 46, 1998
	am. No. 41, 2005; Nos. 32 and 168, 2006
s. 104-166	ad. No. 32, 2006
	rep. No. 168, 2006
s. 104-170	ad. No. 46, 1998
	am. No. 176, 1999; No. 168, 2006
Subdivision 104-J
Subdivision 104-J heading	rs. No. 173, 2000
s. 104-175	ad. No. 46, 1998
	am. No. 176, 1999; No. 173, 2000; No. 68, 2002; No. 90, 2002; No. 101, 2006
s. 104-180	ad. No. 46, 1998
s. 104-182	ad. No. 68, 2002
s. 104-185	ad. No. 94, 1999
	am. No. 165, 1999; No. 173, 2000; No. 66, 2003; No. 101, 2003; No. 101, 2006
	rs. No. 55, 2007
	am. No. 12, 2012; No 10, 2016
s. 104-190	ad. No. 94, 1999
	am. No. 165, 1999; No. 173, 2000; No. 101, 2003; No. 58, 2006; No. 101, 2006
	rs. No. 55, 2007
	am. No. 38, 2008; No 10, 2016
s. 104-195	ad. No. 53, 2002
s. 104-197	ad. No. 55, 2007
	am. No. 80, 2007; No. 42, 2009; No 10, 2016
s. 104-198	ad. No. 55, 2007
	am. No. 42, 2009; No 10, 2016
Subdivision 104-K
s. 104-205	ad. No. 46, 1998
	am. No. 173, 2000
	rep. No. 77, 2001
	ad. No. 132, 2011
	am No 83, 2014
s. 104-210	ad. No. 46, 1998
	am. No. 101, 2006
s. 104-215	ad. No. 46, 1998
	am. Nos. 169 and 176, 1999; No. 41, 2005; No. 168, 2006
s. 104-220	ad. No. 46, 1998
	am. No. 176, 1999; No. 58, 2006
s. 104-225	ad. No. 46, 1998
	am. No. 176, 1999; No. 58, 2006
s. 104-230	ad. No. 46, 1998
	am. No. 176, 1999; Nos. 89 and 114, 2000; No. 90, 2002; No. 83, 2004; No. 41, 2005; Nos. 58 and 168, 2006
s. 104-235	ad. No. 77, 2001
	am. No. 170, 2001; No. 119, 2002; No. 80, 2007; No. 93, 2011; No. 57, 2012; No 126, 2017
s. 104-240	ad. No. 77, 2001
	am. No. 170, 2001; No. 38, 2008; No. 93, 2011; No 126, 2017
s. 104-245	ad. No. 77, 2001
	am. No. 38, 2008
s. 104-250	ad. No. 90, 2002
	am. No. 41, 2005
s. 104-255	ad. No. 136, 2002
	am. No. 78, 2007; No 110, 2014
s. 104-260	ad. No. 133, 2003
s. 104-265	ad. No. 133, 2003
s. 104-270	ad. No. 101, 2004
Subdivision 104-L
Subdivision 104-L heading	rs. No. 107, 2003
Subdivision 104-L	ad. No. 117, 2002
s. 104-500	ad. No. 117, 2002
	am. No. 107, 2003
s. 104-505	ad. No. 16, 2003
	am. No. 107, 2003; No. 56, 2010
s. 104-510	ad. No. 16, 2003
	am. Nos. 67 and 107, 2003; No. 83, 2004
s. 104-515	ad. No. 16, 2003
	am. No. 107, 2003
s. 104-520	ad. No. 16, 2003
	am. No. 107, 2003; No. 88, 2009
s. 104-525	ad. No. 16, 2003
	am. No. 107, 2003
s. 104-530	ad. No. 16, 2003
	am. No. 107, 2003; No. 58, 2006
	rep. No. 56, 2010
s. 104-535	ad. No. 107, 2003
Division 106
s. 106-1	ad. No. 46, 1998
Subdivision 106-A
s. 106-5	ad. No. 46, 1998
	am. No. 77, 2001; No. 119, 2002
Subdivision 106-B
s. 106-30	ad. No. 46, 1998
	am. No. 80, 2004; No 119, 2013
s. 106-35	ad. No. 46, 1998
	rs No 119, 2013
Subdivision 106-C
Subdivision 106-C	rs No 119, 2013
s. 106-50	ad. No. 46, 1998
	rs No 119, 2013
Subdivision 106-D
Subdivision 106-D	rs No 119, 2013
s. 106-60	ad. No. 46, 1998
	am. No. 58, 2006
	rs No 119, 2013
Division 108
s. 108-1	ad. No. 46, 1998
Subdivision 108-A
s. 108-5	ad. No. 46, 1998
	am. No. 114, 2000; No. 101, 2006
s. 108-7	ad. No. 46, 1998
Subdivision 108-B
s. 108-10	ad. No. 46, 1998
	am. No. 169, 1999
s. 108-15	ad. No. 46, 1998
s. 108-17	ad. No. 46, 1998
	am. No. 32, 2006
Subdivision 108-C
s. 108-20	ad. No. 46, 1998
s. 108-25	ad. No. 46, 1998
s. 108-30	ad. No. 46, 1998
	am. No. 32, 2006
Subdivision 108-D
s. 108-50	ad. No. 46, 1998
	am. No. 173, 2000; No. 101, 2004; No 109, 2014
Link note to Guide	ad. No. 94, 1999
	rep. No. 41, 2005
s. 108-55	ad. No. 46, 1998
	am. Nos. 77 and 170, 2001; No. 119, 2002; No. 93, 2011
s. 108-60	ad. No. 46, 1998
	rs. No. 77, 2001
s. 108-65	ad. No. 46, 1998
s. 108-70	ad. No. 46, 1998
	am. No. 114, 2000; No. 77, 2001
s. 108-75	ad. No. 46, 1998
	am. No. 77, 2001; No. 101, 2004; No. 101, 2006; No 109, 2014
s. 108-80	ad. No. 46, 1998
s. 108-85	ad. No. 46, 1998
Division 109
s. 109-1	ad. No. 46, 1998
Subdivision 109-A
s. 109-5	ad. No. 46, 1998
	am. Nos. 114 and 173, 2000; Nos. 77 and 167, 2001
s. 109-10	ad. No. 46, 1998
	am. No. 173, 2000; No. 163, 2001; No. 162, 2005; No. 58, 2006
s. 109-15	ad. No. 46, 1998
	rs. No. 114, 2000
	rep No 119, 2013
Subdivision 109-B
s. 109-50	ad. No. 46, 1998
s. 109-55	ad. No. 46, 1998
	am. No. 63, 1998; Nos. 94 and 169, 1999; Nos. 58 and 114, 2000; No. 163, 2001; No. 53, 2002; Nos. 101 and 133, 2003; No. 101, 2004; No. 41, 2005; Nos. 32 and 168, 2006; No. 133, 2009; Nos. 19 and 56, 2010, No 109, 2014
s 109-60	ad No 46, 1998
	am No 103, 1999; No 89, 2000; No 41, 2005; No 58, 2006; No 15, 2007; No 45, 2008; No 97, 2008; No 88, 2009; No 133, 2009; No 41, 2011; No 132, 2011; No 53, 2015; No 70, 2015; No 20, 2016; No 23, 2018; No 64, 2020
Division 110
s. 110-1	ad. No. 46, 1998
s. 110-5	ad. No. 46, 1998
s. 110-10	ad. No. 46, 1998
	am. No. 77, 2001; Nos. 117 and 136, 2002; Nos. 16, 107 and 133, 2003; No. 101, 2004; No. 55, 2007; No. 56, 2010
Subdivision 110-A
s. 110-25	ad. No. 46, 1998
	am. Nos. 16, 94 and 169, 1999; Nos. 58 and 89, 2000; No. 169, 2001; No. 101, 2003; No. 83, 2004; No. 95, 2004; Nos. 32 and 58, 2006; No. 15, 2009
s. 110-30	ad. No. 46, 1998
	rep. No. 16, 1999
s. 110-35	ad. No. 46, 1998
	am. No. 94, 1999; Nos. 32 and 58, 2006; Nos. 56 and 136, 2010
s. 110-36	ad. No. 32, 2006
	am. No. 45, 2008; No 70, 2015
s. 110-37	ad. No. 173, 2000
s 110-38	ad No 147, 2005
	am No 32, 2006; No 78, 2007; No 16, 2010; No 44, 2013; No 88, 2013; No 110, 2014; No 126, 2017; No 84, 2018
s. 110-40	ad. No. 16, 1999
	am. No. 173, 2000; No. 72, 2001; No. 97, 2008
s. 110-43	ad. No. 16, 1999
	am. No. 173, 2000; No. 72, 2001; No. 97, 2008
s. 110-45	ad. No. 16, 1999
	am. Nos. 164 and 176, 1999; Nos. 114 and 173, 2000; Nos. 72 and 77, 2001; No. 119, 2002; No. 95, 2004; No. 101, 2006; No. 93, 2011
s. 110-50	ad. No. 16, 1999
	am. No. 176, 1999; Nos. 114 and 173, 2000; Nos. 72 and 77, 2001; No. 95, 2004; No. 101, 2006
s. 110-53	ad. No. 16, 1999
	am. Nos. 114 and 173, 2000; No. 97, 2008
s. 110-54	ad. No. 142, 2003
Subdivision 110-B
s. 110-55	ad. No. 46, 1998
	am. Nos. 16, 93, 164 and 169, 1999; No. 77, 2001; No. 83, 2004; No. 95, 2004; Nos. 23 and 147, 2005; Nos. 32, 58 and 101, 2006; No. 78, 2007; No. 16, 2010; Nos. 44 and 88, 2013; No 110, 2014; No 126, 2017; No 84, 2018
s. 110-60	ad. No. 46, 1998
	am. Nos. 16, 93, 164 and 169, 1999; No. 77, 2001; No. 23, 2005; No. 101, 2006
Division 112
s. 112-1	ad. No. 46, 1998
s. 112-5	ad. No. 46, 1998
	am. No. 15, 2009
Subdivision 112-A
s. 112-15	ad. No. 46, 1998
s. 112-20	ad. No. 46, 1998
	am. Nos. 94 and 176, 1999; No. 114, 2000; No. 58, 2006; No. 91, 2008; No. 133, 2009; No. 41, 2011; No. 88, 2013
s. 112-25	ad. No. 46, 1998
s. 112-30	ad. No. 46, 1998
	am. No. 94, 1999; No. 114, 2000
s. 112-35	ad. No. 46, 1998
	am. No. 94, 1999
s 112-36	ad No 10, 2016
s. 112-37	ad. No. 91, 2008
s. 112-38	ad. No. 84, 2013
	rep No 96, 2014
Subdivision 112-B
s. 112-40	ad. No. 46, 1998
s. 112-45	ad. No. 46, 1998
	am. Nos. 77 and 167, 2001; Nos. 53 and 90, 2002; Nos. 23 and 41, 2005
s 112-46	ad No 53, 2016
s. 112-48	ad. No. 58, 2000
s. 112-50	ad. No. 46, 1998
s. 112-53	ad. No. 89, 2000
	am. No. 14, 2009; No 135, 2015
s. 112-53AA	ad. No. 164, 2007
s. 112-53AB	ad. No. 12, 2012
s. 112-53A	ad. No. 143, 2007
s. 112-53B	ad. No. 164, 2007
s. 112-53C	ad. No. 136, 2010
s. 112-54	ad. No. 90, 2002
s. 112-54A	ad. No. 19, 2010
s. 112-55	ad. No. 46, 1998
	am. No. 169, 1999
s. 112-60	ad. No. 46, 1998
	am. No. 63, 1998
s. 112-65	ad. No. 46, 1998
s. 112-70	ad. No. 46, 1998
	rs. No. 163, 2001
s. 112-75	ad. No. 46, 1998
	am. No. 101, 2003
	rep. No. 133, 2009
s 112-77	ad. No. 133, 2003
s 112-78	ad No 15, 2018
s. 112-80	ad. No. 46, 1998
s. 112-85	ad. No. 46, 1998
s. 112-87	ad. No. 46, 1998
	am. No. 32, 2006; No. 97, 2008
s. 112-90	ad. No. 46, 1998
s. 112-92	ad. No. 57, 2002
s. 112-95	ad. No. 46, 1998
	rs. No. 169, 1999
s 112-97	ad No 46, 1998
	am No 103, 1999; No 169, 1999; No 89, 2000; No 173, 2000; No 101, 2003; No 133, 2003; No 101, 2004; No 41, 2005; No 58, 2006; No 101, 2006; No 168, 2006; No 15, 2007; No 79, 2007; No 164, 2007; No 45, 2008; No 97, 2008; No 15, 2009; No 42, 2009; No 88, 2009; No 133, 2009; No 19, 2010; No 56, 2010; No 79, 2010; No 41, 2011; No 132, 2011; No 12, 2012; No 89, 2013; No 83, 2014; No 53, 2015; No 70, 2015; No 130, 2015; No 20, 2016; No 54, 2016; No 4, 2018; No 23, 2018; No 64, 2020
Subdivision 112-C
s. 112-100	ad. No. 46, 1998
s. 112-105	ad. No. 46, 1998
	am. No. 90, 2002
s. 112-110	ad. No. 46, 1998
	am. No. 90, 2002; No. 97, 2008
s. 112-115	ad. No. 46, 1998
	am. Nos. 94 and 165, 1999; No. 173, 2000; No. 77, 2001; Nos. 53 and 90, 2002; No. 101, 2004; Nos. 55, 143 and 164, 2007; No. 97, 2008; No. 136, 2010; No. 12, 2012; No 109, 2014; No 133, 2014
Subdivision 112-D
s. 112-135	ad. No. 46, 1998
s. 112-140	ad. No. 46, 1998
	am. Nos. 53 and 90, 2002
s. 112-145	ad. No. 46, 1998
	am. No. 90, 2002; No. 97, 2008
s. 112-150	ad. No. 46, 1998
	am. No. 114, 2001; Nos. 53, 57 and 117, 2002; No. 66, 2003; No. 78, 2005; No. 58, 2006; No. 164, 2007; No. 144, 2008; No. 19, 2010; No. 12, 2012; No 109, 2014
Division 114
s. 114-1	ad. No. 46, 1998
	am. No. 169, 1999; No. 32, 2006
s. 114-5	ad. No. 46, 1998
	am. No. 169, 1999; No. 89, 2000; No. 169, 2001; No. 32, 2006; No. 45, 2008; No 70, 2015
s. 114-10	ad. No. 46, 1998
	am. No. 169, 1999; No. 117, 2002
s. 114-15	ad. No. 46, 1998
	am. No. 114, 2000; No. 163, 2001; No. 41, 2011
s. 114-20	ad. No. 46, 1998
	am. No. 41, 2011
Division 115
Division 115	ad. No. 169, 1999
s. 115-1	ad. No. 169, 1999
	am. No. 169, 2001
Subdivision 115-A
s. 115-5	ad. No. 169, 1999
	am. No. 133, 2003
s. 115-10	ad. No. 169, 1999
	am. No. 89, 2000; No. 101, 2006; No. 45, 2008; No 70, 2015
s. 115-15	ad. No. 169, 1999
s. 115-20	ad. No. 169, 1999
	rs. No. 173, 2000
	am. No. 169, 2001; Nos. 119 and 136, 2002; No. 101, 2006
s. 115-25	ad. No. 169, 1999
	am. No. 165, 1999; Nos. 77 and 167, 2001; No. 136, 2002; No. 133, 2003; No. 55, 2007; No. 56, 2010
s. 115-30	ad. No. 169, 1999
	am. No. 173, 2000; No. 101, 2003; No. 147, 2005; No. 56, 2007; No. 133, 2009; No 19, 2010; No 56, 2010; No 89, 2013; No 124, 2013; No 105, 2015
Link note to s. 115-30	rep. No. 41, 2005
s. 115-32	ad. No. 56, 2010
s. 115-34	ad. No. 56, 2010
s. 115-40	ad. No. 169, 1999
	am. No. 56, 2010
s. 115-45	ad. No. 169, 1999
	rs. No. 173, 2000
	am. No. 58, 2006; No. 56, 2010
s. 115-50	ad. No. 169, 1999
	am. No. 41, 2011
Link note to s. 115-50	ad. No. 173, 2000
	rep. No. 41, 2005
s. 115-55	ad. No. 88, 2009
s. 115-60	ad. No. 173, 2000
	rep. No. 168, 2001
Subdivision 115-B
s 115-100	ad No 169, 1999
	rs No 89, 2000
	am No 45, 2008; No 124, 2013; No 70, 2015; No 129, 2019
s 115-105	ad No 124, 2013
s 115-110	ad No 124, 2013
s 115-115	ad No 124, 2013
s 115-120	ad No 124, 2013
s 115-125	ad No 129, 2019
Subdivision 115-C
Subdivision 115-C	rs. No. 165, 1999
s. 115-200	ad. No. 169, 1999
	rs. No. 165, 1999
	am. No. 62, 2011
Link note to Guide	rep. No. 41, 2005
s. 115-210	ad. No. 169, 1999
	rs. No. 165, 1999
s. 115-215	ad. No. 169, 1999
	rs. No. 165, 1999
	am. No. 173, 2000; No. 79, 2007; No. 32, 2008; No. 62, 2011
s. 115-220	ad. No. 169, 1999
	rs. No. 165, 1999
	am. No. 79, 2007
	rs. No. 62, 2011
s. 115-222	ad. No. 79, 2007
	rs. No. 62, 2011
s. 115-225	ad. No. 169, 1999
	rs. No. 165, 1999; No. 62, 2011
s. 115-227	ad. No. 62, 2011
s. 115-228	ad. No. 62, 2011
	am. No. 12, 2012
s. 115-230	ad. No. 79, 2007
	am. No. 62, 2011
Subdivision 115-D
Subdivision 115-D	ad. No. 169, 2001
s. 115-275	ad. No. 169, 2001
Link note to Guide	rep. No. 41, 2005
s 115-280	ad No 169, 2001
	am No 64, 2005; No 45, 2008; No 97, 2008; No 66, 2015; No 70, 2015; No 41, 2017
s. 115-285	ad. No. 169, 2001
	am. No. 117, 2002; No. 164, 2007
s 115-290	ad No 169, 2001
	am No 58, 2006; No 97, 2008; No 76, 2023
s. 115-295	ad. No. 169, 2001
Division 116
s. 116-1	ad. No. 46, 1998
s. 116-5	ad. No. 46, 1998
s. 116-10	ad. No. 46, 1998
	am. No. 38, 2008; No. 15, 2009; No. 114, 2010
Link note to Guide	rep. No. 41, 2005
s. 116-20	ad. No. 46, 1998
	am. No. 176, 1999 (as am. by No. 57, 2002); No. 77, 2001; No. 136, 2002; No. 58, 2006
s. 116-25	ad. No. 46, 1998
	am. No. 58, 2000; Nos. 77 and 167, 2001; Nos. 119 and 136, 2002; No. 38, 2008; No. 19, 2010; No 130, 2015; No 10, 2016
s 116-30	ad No 46, 1998
	am No 94, 1999; No 165, 1999; No 169, 1999; No 176, 1999; No 114, 2000; No 173, 2000; No 77, 2001; No 136, 2002; No 41, 2005; No 55, 2007; No 78, 2007; No 164, 2007; No 38, 2008; No 14, 2009; No 133, 2009; No 56, 2010; No 88, 2013; No 141, 2020
s. 116-35	ad. No. 38, 2008
s. 116-40	ad. No. 46, 1998
s. 116-45	ad. No. 46, 1998
	am. No. 97, 2008
s. 116-50	ad. No. 46, 1998
	am. No. 97, 2008
s. 116-55	ad. No. 46, 1998
s. 116-60	ad. No. 38, 2008
s. 116-65	ad. No. 46, 1998
	rs. No. 58, 2006
s. 116-70	ad. No. 46, 1998
	rs. No. 58, 2006
s. 116-75	ad. No. 46, 1998
	rs. No. 173, 2000
s. 116-80	ad. No. 46, 1998
	am. No. 176, 1999; No. 58, 2006
s. 116-85	ad. No. 46, 1998
	am. No. 176, 1999; No. 77, 2001; No. 96, 2004
s. 116-95	ad. No. 46, 1998
	am. No. 176, 1999; No. 64, 2005; No. 168, 2006
s. 116-100	ad. No. 58, 2000
s. 116-105	ad. No. 167, 2001
s. 116-110	ad. No. 19, 2010
s 116-115	ad No 130, 2015
s 116-120	ad No 10, 2016
Division 118
s 118-1	ad No 46, 1998
	am No 93, 1999; No 165, 1999; No 139, 2002; No 101, 2004; No 15, 2007; No 97, 2008; No 88, 2009; No 53, 2015
Subdivision 118-A
Link note to Guide	rep. No. 41, 2005
s. 118-5	ad. No. 46, 1998
s. 118-10	ad. No. 46, 1998
	am. No. 176, 1999; No. 173, 2000; No. 77, 2001
s. 118-12	ad. No. 46, 1998
	rs. No. 66, 2003
	am. No. 147, 2005; No. 143, 2007; No. 32, 2008; No. 79, 2010; No 110, 2014; No 37, 2019
s. 118-13	ad. No. 46, 1998
s. 118-14	ad. No. 76, 2000
	rep. No. 101, 2006
Group heading to s. 118-15	rep. No. 114, 2000
s. 118-15	ad. No. 46, 1998
	rs. No. 94, 1999
	rep. No. 114, 2000
	ad. No. 132, 2011
	am No 83, 2014
s. 118-20	ad. No. 46, 1998
	am. No. 63, 1998; No. 176, 1999; No. 66, 2003; No. 23, 2005; No. 80, 2006; No. 15, 2007; No. 91, 2008; No. 88, 2009; No 110, 2014; No 110, 2021
s. 118-21	ad. No. 136, 2002
	am. No. 78, 2007
s. 118-22	ad. No. 46, 1998
	rs. No. 15, 2007
s. 118-24	ad. No. 164, 1999
	rs. No. 77, 2001
	am. No. 170, 2001
	rs. No. 119, 2002
	am. No. 93, 2011
s. 118-25	ad. No. 46, 1998
s. 118-27	ad. No. 164, 2007
	rs. No. 15, 2009
	am. No. 136, 2010
s. 118-30	ad. No. 46, 1998
	am. No. 58, 2006
	rs. No. 101, 2006
s. 118-35	ad. No. 46, 1998
	am. No. 170, 2001
	rs. No. 93, 2011
s. 118-37	ad. No. 94, 1999
	am. Nos. 22 and 114, 2000; No. 12, 2003; Nos. 20 and 101, 2004; No. 41, 2005; No. 80, 2006; Nos. 38, 123 and 130, 2008; No. 42, 2009; No. 62, 2011; No. 88, 2013; No 13 and 109, 2014; No 21, 2015
s. 118-40	ad. No. 46, 1998
s. 118-42	ad. No. 46, 1998
s. 118-45	ad. No. 46, 1998
	am. No. 77, 2001
s. 118-55	ad. No. 46, 1998
s. 118-60	ad. No. 46, 1998
	am. No. 58, 2000; No. 63, 2005; No. 58, 2006; No. 12, 2012
s. 118-65	ad. No. 86, 2000
s. 118-65 Renumbered s. 118-70	ad. No. 173, 2000 No. 101, 2003
s. 118-75	ad. No. 168, 2006
	am. No. 144, 2008
s. 118-77	ad. No. 84, 2013
Group heading to s. 118-80	ad. No. 78, 2007
s. 118-80	ad. No. 78, 2007
Group heading to s. 118-85	ad. No. 147, 2011
s. 118-85	ad. No. 147, 2011
Subdivision 118-B
s 118-100	ad No 46, 1998
	am No 61, 2011; No 129, 2019
s 118-105	ad No 46, 1998
	rs No 61, 2011; No 147, 2011
	am No 129, 2019
Link note to Guide	rep. No. 41, 2005
s 118-110	ad No 46, 1998
	am No 61, 2011; No 129, 2019
s. 118-115	ad. No. 46, 1998
s. 118-120	ad. No. 46, 1998
	rs. No. 61, 2011
s. 118-125	ad. No. 46, 1998
s. 118-130	ad. No. 46, 1998
s. 118-135	ad. No. 46, 1998
s. 118-140	ad. No. 46, 1998
s 118-145	ad No 46, 1998
	am No 56, 2010; No 129, 2019
s. 118-147	ad. No. 56, 2010
s. 118-150	ad. No. 46, 1998
	am. No. 94, 1999; No. 56, 2010; No. 41, 2011
s 118-155	ad No 46, 1998
	am No 129, 2019
s. 118-160	ad. No. 46, 1998
s. 118-165	ad. No. 46, 1998
	am. No. 61, 2011
s 118-170	ad No 46, 1998
	am No 129, 2019
s. 118-175	ad. No. 46, 1998
s 118-178	ad No 168, 2006
	am No 144, 2008; No 129, 2019
s. 118-180	ad. No. 46, 1998
	am. No. 144, 2008
s 118-185	ad No 46, 1998
	am No 129, 2019
s. 118-190	ad. No. 46, 1998
	am. No. 56, 2010
s. 118-192	ad. No. 46, 1998
	am. No. 94, 1999; No. 114, 2000; No. 58, 2006
s 118-195	ad No 46, 1998
	am No 94, 1999; No. 12, 2012; No 129, 2019
s. 118-197	ad. No. 114, 2000
s 118-200	ad No 46, 1998
	am No 56, 2010; No 12, 2012; No 129, 2019
s 118-205	ad No 46, 1998
	am No 129, 2019
s 118-210	ad No 46, 1998
	am No 173, 2000; No 129, 2019
Group heading to s. 118-215	ad. No. 147, 2011
s 118-215	ad No 147, 2011
	am No 129, 2019
s 118-218	ad No 147, 2011
	am No 129, 2019
s. 118-220	ad. No. 147, 2011
s. 118-222	ad. No. 147, 2011
s 118-225	ad No 147, 2011
	am No 129, 2019
s 118-227	ad No 147, 2011
	am No 129, 2019
s. 118-230	ad. No. 147, 2011
Group heading to s. 118-240	ad. No. 61, 2011
s 118-240	ad No 61, 2011
	am No 129, 2019
s 118-245	ad No 61, 2011
	am No 129, 2019
s. 118-250	ad. No. 61, 2011
s. 118-255	ad. No. 61, 2011
s. 118-260	ad. No. 61, 2011
s. 118-265	ad. No. 61, 2011
Subdivision 118-C	rep. No. 165, 1999
s. 118-250	ad. No. 46, 1998
	am. No. 114, 2000
	rep. No. 165, 1999
s. 118-255	ad. No. 46, 1998
	am. No. 114, 2000
	rep. No. 165, 1999
s. 118-260	ad. No. 46, 1998
	rep. No. 165, 1999
Subdivision 118-D
s. 118-300	ad. No. 46, 1998
	am. No. 169, 1999; No. 89, 2000; No. 45, 2008; No 21, 2015; No 70, 2015
s. 118-305	ad. No. 46, 1998
	am. No. 114, 2001
s. 118-310	ad. No. 46, 1998
s 118-313	am No 112, 2020
s. 118-315 Renumbered s. 118-313	ad. No. 114, 2001 No. 41, 2005
s. 118-315 (2nd occurring)	ad. No. 89, 2000
s 118-320	ad No 89, 2000
	am No 15, 2007; No 141, 2020
Subdivision 118-E
s. 118-350	ad. No. 46, 1998
	am. No. 169, 1999; No. 89, 2000; No. 45, 2008; No 70, 2015
s. 118-355	ad. No. 89, 2000
	rep. No. 58, 2006
Subdivision 118-F
Subdivision 118-F	ad. No. 94, 1999
	rep. No. 165, 1999
	ad. No. 136, 2002
s. 118-400	ad. No. 94, 1999
	rep. No. 165, 1999
	ad. No. 136, 2002
	am. No. 78, 2007
Link note to Guide	rep. No. 41, 2005
s. 118-405	ad. No. 94, 1999
	rep. No. 165, 1999
	ad. No. 136, 2002
	am. No. 78, 2007
s. 118-407	ad. No. 173, 2000
	rep. No. 165, 1999
	ad. No. 78, 2007
	am No 54, 2016
s 118-408	ad No 54, 2016
	am No 8, 2020
s. 118-410	ad. No. 94, 1999
	rep. No. 165, 1999
	ad. No. 136, 2002
	am. No. 105, 2004; No. 78, 2007
s. 118-415	ad. No. 94, 1999
	rep. No. 165, 1999
	ad. No. 136, 2002
	am. No. 41, 2005; No. 78, 2007
s. 118-420	ad. No. 94, 1999
	rep. No. 165, 1999
	ad. No. 136, 2002
	am. No. 105, 2004; No. 41, 2005; No. 78, 2007; No 54, 2016
s. 118-425	ad. No. 94, 1999
	rep. No. 165, 1999
	ad. No. 136, 2002
	am. No. 105, 2004; Nos. 78 and 164, 2007; No 54, 2016; No 63, 2016; No 4, 2018; No 124, 2018; No 101, 2021
s. 118-427	ad. No. 78, 2007
	am. No. 164, 2007; No 53, 2016; No 54, 2016; No 63, 2016; No 4, 2018; No 124, 2018; No 101, 2021
s 118-428	ad No 78, 2007
	am No 54, 2016; No 8, 2020
s. 118-430	ad. No. 94, 1999
	rep. No. 165, 1999
	ad. No. 136, 2002
	am. No. 78, 2007
s 118-432	ad No 124, 2018
	am No 101, 2021
s. 118-435	ad. No. 94, 1999
	rep. No. 165, 1999
	ad. No. 136, 2002
	am. No. 41, 2005; No. 78, 2007; No 54, 2016
s. 118-440	ad. No. 94, 1999
	rep. No. 165, 1999
	ad. No. 136, 2002
	am. No. 105, 2004; No. 78, 2007; No 54, 2016
s. 118-445	ad. No. 94, 1999
	rep. No. 165, 1999
	ad. No. 136, 2002
s. 118-450	ad. No. 94, 1999
	rep. No. 165, 1999
	ad No 54, 2016
s 118-455	ad No 124, 2018
	am No 101, 2021
Subdivision 118-G
Subdivision 118-G heading	rs. No. 136, 2002; No. 9, 2007
Subdivision 118-G	ad. No. 165, 1999
s. 118-500	ad. No. 165, 1999
	am. No. 41, 2005
Link note to Guide	rep. No. 41, 2005
s. 118-505	ad. No. 165, 1999
s. 118-510	ad. No. 165, 1999
	am. No. 55, 2001
s. 118-515	ad. No. 165, 1999
	am. No. 41, 2005; No. 9, 2007
s. 118-520	ad. No. 165, 1999
	am. No. 4, 2007
	rs. No. 9, 2007
s. 118-525	ad. No. 165, 1999
Subdivision 118-H
Subdivision 118-H	ad. No. 57, 2002
s. 118-550	ad. No. 57, 2002
Subdivision 118-I
Subdivision 118-I	ad No 10, 2016
s 118-560	ad No 10, 2016
s 118-565	ad No 10, 2016
s 118-570	ad No 10, 2016
s 118-575	ad No 10, 2016
s 118-580	ad No 10, 2016
Division 121
s. 121-10	ad. No. 46, 1998
Link note to Guide	rep. No. 41, 2005
s. 121-20	ad. No. 46, 1998
	am. No. 91, 2000; No. 146, 2001; No. 117, 2002
s. 121-25	ad. No. 46, 1998
	am. No. 91, 2000; No. 146, 2001; No. 41, 2005; No. 101, 2006
s. 121-30	ad. No. 46, 1998
	am. No. 114, 2000; No. 21, 2005; No. 168, 2006; No. 41, 2011
s. 121-35	ad. No. 94, 1999
Link note to s. 121-35	rep. No. 41, 2005
Part 3-3
Part 3-3	ad. No. 46, 1998
Division 122
s. 122-1	ad. No. 46, 1998
Subdivision 122-A
Subdivision 122-A heading	rs. No. 173, 2000
s. 122-5	ad. No. 46, 1998
Link note to Guide	rep. No. 41, 2005
s. 122-15	ad. No. 46, 1998
	am No 18, 2016
s. 122-20	ad. No. 46, 1998
	am. No. 176, 1999; No. 58, 2006
s 122-25	ad No 46, 1998
	am No 173, 2000; No 77, 2001; No 133, 2003; No 41, 2005; No 58, 2006; No 168, 2006; No 132, 2011; No 15, 2017
s. 122-35	ad. No. 46, 1998
	am. No. 176, 1999
s. 122-37	ad. No. 46, 1998
	am. No. 176, 1999
s. 122-40	ad. No. 46, 1998
s. 122-45	ad. No. 46, 1998
s. 122-50	ad. No. 46, 1998
	am. No. 176, 1999; No. 14, 2009
s. 122-55	ad. No. 46, 1998
	am. No. 176, 1999
s. 122-60	ad. No. 46, 1998
	am. No. 176, 1999
s. 122-65	ad. No. 46, 1998
s. 122-70	ad. No. 46, 1998
	am. No. 90, 2002; No. 97, 2008
s. 122-75	ad. No. 46, 1998
Subdivision 122-B
s. 122-120	ad. No. 46, 1998
Link note to Guide	rep. No. 41, 2005
s. 122-125	ad. No. 46, 1998
s. 122-130	ad. No. 46, 1998
	am. No. 176, 1999; No. 58, 2006
s. 122-135	ad. No. 46, 1998
	am. No. 173, 2000; No. 133, 2003; No. 41, 2005; No. 168, 2006
s. 122-140	ad. No. 46, 1998
	am. No. 176, 1999; No. 41, 2005; No. 58, 2006
s. 122-145	ad. No. 46, 1998
	am. No. 176, 1999
s. 122-150	ad. No. 46, 1998
s. 122-155	ad. No. 46, 1998
s. 122-160	ad. No. 46, 1998
	am. No. 176, 1999
s. 122-170	ad. No. 46, 1998
s. 122-175	ad. No. 46, 1998
s. 122-180	ad. No. 46, 1998
	am. No. 176, 1999
s. 122-185	ad. No. 46, 1998
	am. No. 176, 1999
s. 122-190	ad. No. 46, 1998
	am. No. 176, 1999
s. 122-195	ad. No. 46, 1998
s. 122-200	ad. No. 46, 1998
	am. No. 90, 2002; No. 97, 2008
s. 122-205	ad. No. 46, 1998
Link note to s. 122-205	rep. No. 94, 1999
	ad. No. 165, 1999
	rep. No. 41, 2005
Division 123	ad. No. 94, 1999
	rep. No. 165, 1999
s. 123-1	ad. No. 94, 1999
	rep. No. 165, 1999
s. 123-5	ad. No. 94, 1999
	rep. No. 165, 1999
s. 123-7	ad. No. 173, 2000
	rep. No. 165, 1999
s. 123-10	ad. No. 94, 1999
	rep. No. 165, 1999
s. 123-15	ad. No. 94, 1999
	rep. No. 165, 1999
s. 123-20	ad. No. 94, 1999
	rep. No. 165, 1999
s. 123-25	ad. No. 94, 1999
	rep. No. 165, 1999
s. 123-30	ad. No. 94, 1999
	rep. No. 165, 1999
s. 123-35	ad. No. 94, 1999
	rep. No. 165, 1999
s. 123-40	ad. No. 94, 1999
	rep. No. 165, 1999
s. 123-45	ad. No. 94, 1999
	rep. No. 165, 1999
s. 123-50	ad. No. 94, 1999
	rep. No. 165, 1999
s. 123-55	ad. No. 94, 1999
	rep. No. 165, 1999
s. 123-60	ad. No. 94, 1999
	am. No. 164, 1999
	rep. No. 165, 1999
s. 123-65	ad. No. 94, 1999
	rep. No. 165, 1999
s. 123-70	ad. No. 94, 1999
	rep. No. 165, 1999
s. 123-75	ad. No. 94, 1999
	rep. No. 165, 1999
s. 123-80	ad. No. 94, 1999
	rep. No. 165, 1999
s. 123-85	ad. No. 94, 1999
	rep. No. 165, 1999
Division 124
s. 124-1	ad. No. 46, 1998
s. 124-5	ad. No. 46, 1998
	am. No. 165, 1999; No. 53, 2002; No. 101, 2004; Nos. 143 and 164, 2007; No. 136, 2010; No 109, 2014
Subdivision 124-A
s. 124-10	ad. No. 46, 1998
	am. No. 114, 2000; No. 53, 2002; No. 90, 2002; No. 101, 2004; No. 164, 2007; No. 97, 2008; No. 88, 2009; No 109, 2014
s. 124-15	ad. No. 46, 1998
	am. No. 114, 2000; No. 53, 2002; No. 101, 2004; No 109, 2014
s. 124-20	ad. No. 12, 2012
	am No 133, 2014
Subdivision 124-B
Link note to Guide	rep. No. 41, 2005
s. 124-70	ad. No. 46, 1998
	am. No. 114, 2000; No. 41, 2005; Nos. 58 and 168, 2006
s. 124-75	ad. No. 46, 1998
	am. No. 114, 2000; No. 77, 2001; No. 119, 2002; No. 132, 2011
s. 124-80	ad. No. 46, 1998
	am. No. 176, 1999; No. 114, 2000; No. 77, 2001; No. 119, 2002; No. 132, 2011
s. 124-85	ad. No. 46, 1998
	am. No. 176, 1999; No. 77, 2001; No. 41, 2005
s. 124-90	ad. No. 46, 1998
s. 124-95	ad. No. 46, 1998
	am. No. 176, 1999
Subdivision 124-C
s. 124-140	ad. No. 46, 1998
	am. No. 173, 2000; No. 164, 2007; No. 88, 2009; No. 136, 2010
s. 124-145	ad. No. 164, 2007
s. 124-150	ad. No. 164, 2007
s. 124-155	ad. No. 164, 2007
s. 124-160	ad. No. 164, 2007
s. 124-165	ad. No. 164, 2007
Subdivision 124-D
s. 124-190	ad. No. 46, 1998
Subdivision 124-E
s. 124-240	ad. No. 46, 1998
	am. No. 63, 1998; No. 41, 2005; Nos. 58 and 168, 2006
s. 124-245	ad. No. 46, 1998
	am. No. 41, 2005; Nos. 58 and 168, 2006
Subdivision 124-F
s. 124-295	ad. No. 46, 1998
	am. No. 41, 2005; Nos. 58 and 168, 2006
s. 124-300	ad. No. 46, 1998
	am. No. 41, 2005; Nos. 58 and 168, 2006
Subdivision 124-G	rep No 133, 2014
s. 124-350	ad. No. 46, 1998
	rep No 133, 2014
s. 124-355	ad. No. 46, 1998
	rep No 133, 2014
Link note to Guide	rep. No. 41, 2005
s. 124-360	ad. No. 46, 1998
	am. No. 117, 2002; No. 12, 2012
	rep No 133, 2014
s. 124-365	ad. No. 46, 1998
	am. No. 41, 2005; Nos. 58 and 168, 2006
	rep No 133, 2014
s. 124-370	ad. No. 46, 1998
	am. No. 117, 2002; No. 12, 2012
	rep No 133, 2014
s. 124-375	ad. No. 46, 1998
	am. No. 41, 2005; Nos. 58 and 168, 2006
	rep No 133, 2014
s. 124-380	ad. No. 46, 1998
	am. No. 117, 2002; No. 83, 2004; Nos. 58 and 168, 2006
	rep No 133, 2014
s. 124-382	ad. No. 117, 2007
	am. No. 12, 2012
	rep No 133, 2014
s. 124-385	ad. No. 46, 1998
	am. No. 176, 1999; No. 117, 2002
	rep No 133, 2014
s. 124-390	ad. No. 117, 2002
	rep No 133, 2014
Subdivision 124-H	rep No 133, 2014
s. 124-435	ad. No. 46, 1998
	rep No 133, 2014
s. 124-440	ad. No. 46, 1998
	rep No 133, 2014
Link note to Guide	rep. No. 41, 2005
s. 124-445	ad. No. 46, 1998
	am. No. 12, 2012
	rep No 133, 2014
s. 124-450	ad. No. 46, 1998
	am. No. 41, 2005; Nos. 58 and 168, 2006
	rep No 133, 2014
s. 124-455	ad. No. 46, 1998
	am No. 12, 2012
	rep No 133, 2014
s. 124-460	ad. No. 46, 1998
	am. No. 41, 2005; Nos. 58 and 168, 2006
	rep No 133, 2014
s. 124-465	ad. No. 46, 1998
	am. Nos. 58 and 168, 2006
	rep No 133, 2014
s. 124-470	ad. No. 46, 1998
	am. No. 176, 1999
	rep No 133, 2014
Subdivision 124-I
Subdivision 124-I	rs. No. 12, 2012
s. 124-510	ad. No. 12, 2012
s. 124-515	ad. No. 12, 2012
s. 124-520	ad. No. 46, 1998
	am. No. 103, 1999; No. 55, 2001; No. 41, 2005; Nos. 58 and 168, 2006
	rs. No. 12, 2012
s. 124-525	ad. No. 12, 2012
s. 124-530	ad. No. 12, 2012
s. 124-535	ad. No. 12, 2012
Subdivision 124-J
s. 124-570	ad. No. 46, 1998
Link note to Guide	rep. No. 41, 2005
s. 124-575	ad. No. 46, 1998
s. 124-580	ad. No. 46, 1998
s. 124-585	ad. No. 46, 1998
	am. No. 176, 1999
s. 124-590	ad. No. 46, 1998
s. 124-595	ad. No. 46, 1998
s. 124-600	ad. No. 46, 1998
	am. No. 176, 1999
s. 124-605	ad. No. 46, 1998
Subdivision 124-K
Subdivision 124-K heading	rs. No. 77, 2001
s. 124-655	ad. No. 46, 1998
	rs. No. 77, 2001
s. 124-660	ad. No. 46, 1998
	am. No. 77, 2001
Subdivision 124-L
s. 124-700	ad. No. 46, 1998
Link note to Guide	rep. No. 41, 2005
s. 124-705	ad. No. 46, 1998
s. 124-710	ad. No. 46, 1998
	am. No. 41, 2005; No. 12, 2012; No 96, 2014
s. 124-715	ad. No. 46, 1998
	am. No. 176, 1999
s. 124-720	ad. No. 46, 1998
s. 124-725	ad. No. 46, 1998
s. 124-730	ad. No. 46, 1998
	am. No. 176, 1999
Subdivision 124-M
Subdivision 124-M	ad. No. 165, 1999
s. 124-775	ad. No. 165, 1999
Link note to Guide	rep. No. 41, 2005
s. 124-780	ad. No. 165, 1999
	rs. No. 89, 2000
	am. No. 55, 2001; No. 57, 2002; No. 58, 2006; No. 97, 2008; No. 136, 2010; No 135, 2015
s. 124-781	ad. No. 89, 2000
	am. No. 58, 2006; No. 97, 2008; No. 136, 2010; No 135, 2015
s. 124-782	ad. No. 89, 2000
	am. No. 58, 2006; No. 97, 2008; No 135, 2015
s. 124-783	ad. No. 89, 2000
	am No. 101, 2003; No 119, 2013; No 135, 2015
s 124-783A	ad No 135, 2015
s. 124-784	ad. No. 89, 2000
	am. No. 58, 2006
	rs No 135, 2015
s. 124-784A	ad. No. 14, 2009
	am No 135, 2015
s 124-784B	ad No 14, 2009
	am No 15, 2017
s. 124-784C	ad. No. 14, 2009
	rs No 135, 2015
s. 124-785	ad. No. 165, 1999
s. 124-790	ad. No. 165, 1999
	am. No. 89, 2000; No. 97, 2008
s. 124-795	ad. No. 165, 1999
	am. No. 89, 2000; No. 117, 2002; No. 41, 2005; No. 168, 2006; No. 14, 2009; No 133, 2014
s. 124-800	ad. No. 165, 1999
	rs. No. 89, 2000
	am. No. 58, 2006
s. 124-805	ad. No. 165, 1999
	rep. No. 89, 2000
s. 124-810	ad. No. 165, 1999
	am. No. 89, 2000; No. 41, 2011
Subdivision 124-N
Subdivision 124-N	ad. No. 53, 2002
s. 124-850	ad. No. 53, 2002
Link note to Guide	rep. No. 41, 2005
s. 124-855	ad. No. 53, 2002
s. 124-860	ad. No. 53, 2002
	am. Nos. 58 and 168, 2006; No. 12, 2012; No 133, 2014
s. 124-865	ad. No. 53, 2002
s. 124-870	ad. No. 53, 2002
	am. No. 41, 2005; No. 58, 2006; No. 168, 2006
s. 124-875	ad. No. 53, 2002
	am. No. 168, 2006
Subdivision 124-O	ad. No. 101, 2004
	rep No 109, 2014
s. 124-880	ad. No. 101, 2004
	rep No 109, 2014
s. 124-885	ad. No. 101, 2004
	rep No 109, 2014
s. 124-890	ad. No. 101, 2004
	rep No 109, 2014
s. 124-895	ad. No. 101, 2004
	rep No 109, 2014
s. 124-900	ad. No. 101, 2004
	rep No 109, 2014
s. 124-905	ad. No. 101, 2004
	rep No 109, 2014
s. 124-910	ad. No. 101, 2004
	rep No 109, 2014
s. 124-915	ad. No. 101, 2004
	rep No 109, 2014
s. 124-920	ad. No. 101, 2004
	rep No 109, 2014
s. 124-925	ad. No. 101, 2004
	rep No 109, 2014
s. 124-930	ad. No. 101, 2004
	rep No 109, 2014
Subdivision 124-P
Subdivision 124-P	ad. No. 143, 2007
s. 124-975	ad. No. 143, 2007
s. 124-980	ad. No. 143, 2007
s. 124-985	ad. No. 143, 2007
s. 124-990	ad. No. 143, 2007
s. 124-995	ad. No. 143, 2007
Subdivision 124-Q
Subdivision 124-Q	ad. No. 164, 2007
s. 124-1040	ad. No. 164, 2007
s. 124-1045	ad. No. 164, 2007
	am. No. 12, 2012; No 53, 2016
s. 124-1050	ad. No. 164, 2007
s. 124-1055	ad. No. 164, 2007
s. 124-1060	ad. No. 164, 2007
s. 124-1065	ad. No. 164, 2007
	rep. No. 12, 2012
Subdivision 124-R
Subdivision 124-R	ad. No. 136, 2010
s. 124-1100	ad. No. 136, 2010
s. 124-1105	ad. No. 136, 2010
s. 124-1110	ad. No. 136, 2010
s. 124-1115	ad. No. 136, 2010
s. 124-1120	ad. No. 136, 2010
s. 124-1125	ad. No. 136, 2010
s. 124-1130	ad. No. 136, 2010
s. 124-1135	ad. No. 136, 2010
s. 124-1140	ad. No. 136, 2010
s. 124-1145	ad. No. 136, 2010
s. 124-1150	ad. No. 136, 2010
s. 124-1155	ad. No. 136, 2010
s. 124-1160	ad. No. 136, 2010
s. 124-1165	ad. No. 136, 2010
Subdivision 124-S
Subdivision 124-S	ad No 130, 2015
s 124-1220	ad No 130, 2015
s 124-1225	ad No 130, 2015
s 124-1230	ad No 130, 2015
s 124-1235	ad No 130, 2015
s 124-1240	ad No 130, 2015
s 124-1245	ad No 130, 2015
s 124-1250	ad No 130, 2015
Division 125
Division 125	ad. No. 90, 2002
s. 125-1	ad. No. 90, 2002
Subdivision 125-A
s. 125-5	ad. No. 90, 2002
Subdivision 125-B
s. 125-50	ad. No. 90, 2002
Link note to Guide	rep. No. 41, 2005
s. 125-55	ad. No. 90, 2002
	am. No. 168, 2006
s. 125-60	ad. No. 90, 2002
	am. No. 147, 2005; No. 13, 2010
s. 125-65	ad. No. 90, 2002
	am. No. 12, 2012
s. 125-70	ad. No. 90, 2002
	am. No. 168, 2006; No. 12, 2012; No 133, 2014
s. 125-75	ad. No. 90, 2002
	am. No. 56, 2007; No. 133, 2009; No 105, 2015
s. 125-80	ad. No. 90, 2002
	am. No. 41, 2005; No. 97, 2008
s. 125-85	ad. No. 90, 2002
s. 125-90	ad. No. 90, 2002
s. 125-95	ad. No. 90, 2002
s. 125-100	ad. No. 90, 2002
Subdivision 125-C
s. 125-150	ad. No. 90, 2002
Link note to Guide	rep. No. 41, 2005
s. 125-155	ad. No. 90, 2002
s. 125-160	ad. No. 90, 2002
s. 125-165	ad. No. 90, 2002
s. 125-170	ad. No. 90, 2002
Subdivision 125-D
Subdivision 125-D heading	rs No 53, 2016
s. 125-225	ad. No. 90, 2002
Link note to Guide	rep. No. 41, 2005
s. 125-230	ad. No. 90, 2002
	am No 53, 2016
Subdivision 125-E
Subdivision 125-E	ad. No. 12, 2012
s. 125-235	ad. No. 12, 2012
Division 126
s. 126-1	ad. No. 46, 1998
Subdivision 126-A
Subdivision 126-A heading	rs. No. 144, 2008
s. 126-5	ad. No. 46, 1998
	am. No. 114, 2000; No. 168, 2006; No. 164, 2007; Nos. 115 and 144, 2008
s 126-15	ad No 46, 1998
	am No 176, 1999; No 90, 2002; No 168, 2006; No 164, 2007; No 97, 2008; No 115, 2008; No 144, 2008; No 13, 2021
s. 126-20	ad. No. 46, 1998
	am. No. 168, 2006
s. 126-25	ad. No. 168, 2006
	am. No. 144, 2008
Subdivision 126-B
s. 126-40	ad. No. 46, 1998
	rs. No. 68, 2002
Link note to Guide	rep. No. 41, 2005
s. 126-45	ad. No. 46, 1998
	am. No. 114, 2000
s. 126-50	ad. No. 46, 1998
	am. No. 94, 1999; No. 173, 2000; No. 68, 2002; No. 133, 2003; No. 83, 2004; No. 168, 2006; No. 132, 2011
s. 126-55	ad. No. 46, 1998
	am. No. 169, 1999
s. 126-60	ad. No. 46, 1998
	am. No. 169, 1999; No. 173, 2000; No. 90, 2002; No. 107, 2003; No. 97, 2008
s. 126-65	ad. No. 46, 1998
	rep. No. 169, 1999
s. 126-70	ad. No. 46, 1998
	rep. No. 169, 1999
s. 126-75	ad. No. 46, 1998
	am. No. 168, 2006
s. 126-80	ad. No. 46, 1998
	rep. No. 169, 1999
s. 126-85	ad. No. 46, 1998
	am. Nos. 94, 169 and 176, 1999
Subdivision 126-C
s. 126-125	ad. No. 46, 1998
	am. No. 66, 2003
Link note to Guide	rep. No. 41, 2005
s. 126-130	ad. No. 46, 1998
	am. No. 66, 2003; No. 41, 2011
s. 126-135	ad. No. 46, 1998
Subdivision 126-D
Subdivision 126-D	ad No 114, 2001
s 126-140	ad No 114, 2001
	am No 164, 2007; No 115, 2008; No 144, 2008; No 130, 2018; No 112, 2020
Subdivision 126-E
Subdivision 126-D Relettered Subdivision 126-E	ad. No. 57, 2002 No. 58, 2006
Group heading to s. 126-185	rs. No. 58, 2006
s. 126-185	ad. No. 57, 2002
Link note to Guide	rep. No. 41, 2005
s. 126-190	ad. No. 57, 2002
	am. No. 97, 2008
s. 126-195	ad. No. 57, 2002
Subdivision 126-F	ad. No. 78, 2005
	rep No 109, 2014
s. 126-200	ad. No. 78, 2005
	rep No 109, 2014
s. 126-205	ad. No. 78, 2005
	rep No 109, 2014
s. 126-210	ad. No. 78, 2005
	am No 15, 2007
	rep No 109, 2014
Subdivision 126-G
Subdivision 126-G	ad. No. 19, 2010
s. 126-215	ad. No. 19, 2010
s. 126-220	ad. No. 19, 2010
s. 126-225	ad. No. 19, 2010
	am No 133, 2014
s. 126-230	ad. No. 19, 2010
s. 126-235	ad. No. 19, 2010
	am No 53, 2016
s. 126-240	ad. No. 19, 2010
s. 126-245	ad. No. 19, 2010
s. 126-250	ad. No. 19, 2010
s. 126-255	ad. No. 19, 2010
s. 126-260	ad. No. 19, 2010
s. 126-265	ad. No. 12, 2012
Division 128
s. 128-1	ad. No. 46, 1998
Link note to Guide	rep. No. 41, 2005
s. 128-10	ad. No. 46, 1998
	am. No. 169, 1999; No. 41, 2005
s 128-15	ad No 46, 1998
	am No 169, 1999; No 176, 1999; No 41, 2005; No 58, 2006; No 168, 2006; No 97, 2008; No 41, 2011; No 147, 2011; No 129, 2019
s. 128-20	ad. No. 46, 1998
s. 128-25	ad. No. 46, 1998
	am. Nos. 169 and 176, 1999; No. 41, 2005; No. 168, 2006; No. 97, 2008
s. 128-50	ad. No. 46, 1998
	am. No. 176, 1999
Division 130
s. 130-1	ad. No. 46, 1998
	rs. No. 133, 2003
	am No 15, 2018
Subdivision 130-A
s. 130-15	ad. No. 46, 1998
	am. No. 63, 1998; No. 94, 1999
Link note to Guide	rep. No. 41, 2005
s. 130-20	ad. No. 46, 1998
	am. No. 63, 1998 (as am. by No. 57, 2002); No. 94, 1999; No. 173, 2000; No. 58, 2006; No 53, 2016
Subdivision 130-B
s. 130-40	ad. No. 46, 1998
	am. No. 94, 1999; No. 163, 2001; No. 133, 2003; No. 133, 2009
s. 130-45	ad. No. 46, 1998
	am. No. 163, 2001
s. 130-50	ad. No. 46, 1998
Subdivision 130-C
Subdivision 130-C heading	rs. No. 163, 2001
s. 130-60	ad. No. 46, 1998
	am. No. 114, 2000; No. 163, 2001; No. 133, 2003
Subdivision 130-D
Subdivision 130-D	rs. No. 133, 2009
s. 130-75	ad. No. 133, 2009
s. 130-80	ad. No. 46, 1998
	am. No. 101, 2003; Nos. 41 and 64, 2005; No. 147, 2005; Nos. 32, 58 and 168, 2006; No. 97, 2008
	rs. No. 133, 2009
	am No 105, 2015
s. 130-83	ad. No. 46, 1998
	am. No. 173, 2000; No. 101, 2003; Nos. 41 and 64, 2005; Nos. 32 and 168, 2006; No. 97, 2008
	rep. No. 133, 2009
s. 130-85	ad. No. 46, 1998
	am. No. 101, 2003; No. 64, 2005; Nos. 32 and 168, 2006
	rs. No. 133, 2009
s. 130-90	ad. No. 46, 1998
	am. No. 179, 1999; No. 168, 2001; No. 101, 2003; Nos. 41 and 64, 2005; No. 56, 2007; No. 59, 2008; No. 88, 2009
	rs. No. 133, 2009
	am. No. 41, 2011
s. 130-95	ad. No. 41, 2005
	rs. No. 133, 2009
s. 130-97	ad. No. 56, 2007
	rep. No. 133, 2009
s. 130-100 Renumbered s. 130-97	ad. No. 133, 2009 No. 41, 2011
Subdivision 130-E
Subdivision 130-E	ad. No. 133, 2003
s. 130-100	ad. No. 133, 2003
	am. No. 15, 2009
s. 130-105	ad. No. 133, 2003
Subdivision 130-F
Subdivision 130-F	ad No 15, 2018
s 130-110	ad No 15, 2018
	am No 72, 2021
Division 132
s. 132-1	ad. No. 46, 1998
s. 132-5	ad. No. 46, 1998
s. 132-10	ad. No. 46, 1998
	am. No. 176, 1999; No. 77, 2001
s. 132-15	ad. No. 46, 1998
	am. No. 176, 1999
Division 134
s. 134-1	ad. No. 46, 1998
	am. No. 94, 1999; No. 173, 2000; No. 53, 2002; No. 133, 2003; No. 58, 2006; No. 133, 2009
Division 136 heading	rs. No. 41, 2005
	rep. No. 168, 2006
Division 136	rep. No. 168, 2006
s. 136-1	ad. No. 46, 1998
	am. No. 41, 2005
	rep. No. 168, 2006
Link note to Guide	rep. No. 41, 2005
s. 136-5	ad. No. 46, 1998
	am. No. 41, 2005
	rep. No. 168, 2006
s. 136-10	ad. No. 46, 1998
	am. Nos. 94 and 165, 1999; Nos. 89 and 114, 2000; Nos. 77 and 167, 2001; No. 53, 2002; Nos. 16 and 133, 2003; Nos. 23 and 41, 2005
	rep. No. 168, 2006
s. 136-15	ad. No. 46, 1998
	am. No. 136, 2002
	rep. No. 168, 2006
s. 136-20	ad. No. 46, 1998
	am. No. 41, 2005
	rep. No. 168, 2006
s. 136-25	ad. No. 46, 1998
	am. No. 63, 1998; No. 165, 1999; No. 89, 2000; No. 114, 2000; No. 117, 2002; No. 41, 2005; No. 101, 2006
	rep. No. 168, 2006
s. 136-30	ad. No. 46, 1998
	rep. No. 168, 2006
Subdivision 136-B heading	rs. No. 41, 2005
	rep. No. 168, 2006
s. 136-40	ad. No. 46, 1998
	am. No. 176, 1999; No. 41, 2005; No. 64, 2005; No. 32, 2006
	rep. No. 168, 2006
s. 136-45	ad. No. 46, 1998
	am. No. 176, 1999
	rep. No. 168, 2006
s. 136-50	ad. No. 46, 1998
	rep. No. 168, 2006
Division 137
Division 137	ad No 72, 2021
Subdivision 137-A
s 137-1	ad No 72, 2021
s 137-10	ad No 72, 2021
s 137-15	ad No 72, 2021
s 137-20	ad No 72, 2021
s 137-25	ad No 72, 2021
Division 138	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-1	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-3	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-5	ad. No. 94, 1999
	am. No. 77, 2001
	rep. No. 90, 2002
s. 138-15	ad. No. 94, 1999
	am. No. 169, 1999; No. 114, 2000
	rep. No. 90, 2002
s. 138-20	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-25	ad. No. 23, 2005
	rep. No. 90, 2002
s. 138-30	ad. No. 94, 1999
	rep. No. 90, 2002
Subdivision 138-B heading	rs. No. 77, 2001
	rep. No. 90, 2002
s. 138-80	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-85	ad. No. 94, 1999
	am. No. 77, 2001
	rep. No. 90, 2002
s. 138-90	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-95	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-100	ad. No. 94, 1999
	am. No. 77, 2001
	rep. No. 90, 2002
s. 138-105	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-110	ad. No. 94, 1999
	am. No. 77, 2001
	rep. No. 90, 2002
s. 138-155	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-160	ad. No. 94, 1999
	am. No. 114, 2000
	rep. No. 90, 2002
s. 138-165	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-170	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-175	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-180	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-182	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-185	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-190	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-240	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-245	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-250	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-255	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-260	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-265	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-270	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-275	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-280	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-285	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-295	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-300	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-350	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-355	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-360	ad. No. 94, 1999
	am. No. 77, 2001
	rep. No. 90, 2002
s. 138-365	ad. No. 94, 1999
	am. No. 77, 2001
	rep. No. 90, 2002
s. 138-370	ad. No. 94, 1999
	rs. No. 77, 2001
	rep. No. 90, 2002
s. 138-375	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-420	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-425	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-430	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-433	ad. No. 94, 1999
	rep. No. 90, 2002
s. 138-435	ad. No. 94, 1999
	am. No. 165, 1999
	rep. No. 90, 2002
s. 138-440	ad. No. 94, 1999
	rep. No. 90, 2002
Division 139	ad. No. 169, 1999
	rep. No. 90, 2002
s. 139-5	ad. No. 169, 1999
	rep. No. 90, 2002
s. 139-10	ad. No. 169, 1999
	rep. No. 90, 2002
s. 139-15	ad. No. 169, 1999
	rep. No. 90, 2002
s. 139-20	ad. No. 169, 1999
	rep. No. 90, 2002
s. 139-25	ad. No. 169, 1999
	rep. No. 90, 2002
s. 139-30	ad. No. 169, 1999
	rep. No. 90, 2002
s. 139-35	ad. No. 169, 1999
	rep. No. 90, 2002
s. 139-40	ad. No. 169, 1999
	rep. No. 90, 2002
s. 139-45	ad. No. 169, 1999
	rep. No. 90, 2002
s. 139-50	ad. No. 169, 1999
	rep. No. 90, 2002
Division 140	rep. No. 90, 2002
s. 140-1	ad. No. 46, 1998
	rep. No. 90, 2002
s. 140-5	ad. No. 46, 1998
	rep. No. 90, 2002
s. 140-10	ad. No. 46, 1998
	am. No. 94, 1999
	rep. No. 90, 2002
s. 140-15	ad. No. 46, 1998
	am. No. 173, 2000
	rep. No. 90, 2002
s. 140-20	ad. No. 46, 1998
	rep. No. 90, 2002
s. 140-22	ad. No. 46, 1998
	rep. No. 90, 2002
s. 140-25	ad. No. 46, 1998
	rep. No. 90, 2002
s. 140-30	ad. No. 46, 1998
	rep. No. 90, 2002
s. 140-45	ad. No. 46, 1998
	rep. No. 90, 2002
s. 140-50	ad. No. 46, 1998
	rep. No. 90, 2002
s. 140-55	ad. No. 46, 1998
	am. No. 114, 2000
	rep. No. 90, 2002
s. 140-60	ad. No. 46, 1998
	rep. No. 90, 2002
s. 140-65	ad. No. 46, 1998
	rep. No. 90, 2002
s. 140-70	ad. No. 46, 1998
	rep. No. 90, 2002
s. 140-75	ad. No. 46, 1998
	rep. No. 90, 2002
s. 140-90	ad. No. 46, 1998
	rep. No. 90, 2002
s. 140-95	ad. No. 46, 1998
	rep. No. 90, 2002
Division 149
Subdivision 149-A
s. 149-10	ad. No. 46, 1998
	am. No. 101, 2006
s 149-15	ad No 46, 1998
	am No 97, 2008; No 14, 2009; No 15, 2017
Subdivision 149-B
s. 149-25	ad. No. 46, 1998
s. 149-30	ad. No. 46, 1998
	am. No. 144, 2008; No. 88, 2009
s. 149-35	ad. No. 46, 1998
	am. No. 176, 1999
Subdivision 149-C
s. 149-50	ad. No. 46, 1998
	am. No. 94, 1999
s. 149-55	ad. No. 46, 1998
	am. No. 94, 1999
s. 149-60	ad. No. 46, 1998
	am. No. 94, 1999; No. 144, 2008
s. 149-65	ad. No. 46, 1998
	rep. No. 94, 1999
s. 149-70	ad. No. 46, 1998
	am. No. 94, 1999
s. 149-75	ad. No. 46, 1998
	am. Nos. 94 and 176, 1999
s. 149-80	ad. No. 46, 1998
	am. No. 94, 1999
Subdivision 149-D	rep. No. 94, 1999
s. 149-100	ad. No. 46, 1998
	rep. No. 94, 1999
s. 149-105	ad. No. 46, 1998
	am. No. 94, 1999
	rep. No. 94, 1999
s. 149-110	ad. No. 46, 1998
	rep. No. 94, 1999
s. 149-115	ad. No. 46, 1998
	rep. No. 94, 1999
s. 149-120	ad. No. 46, 1998
	rep. No. 94, 1999
s. 149-125	ad. No. 46, 1998
	rep. No. 94, 1999
s. 149-130	ad. No. 46, 1998
	rep. No. 94, 1999
s. 149-135	ad. No. 46, 1998
	rep. No. 94, 1999
s. 149-140	ad. No. 46, 1998
	rep. No. 94, 1999
Subdivision 149-E	rep. No. 94, 1999
s. 149-145	ad. No. 46, 1998
	rep. No. 94, 1999
s. 149-150	ad. No. 46, 1998
	rep. No. 94, 1999
s. 149-155	ad. No. 46, 1998
	rep. No. 94, 1999
Subdivision 149-F
s. 149-162	ad. No. 94, 1999
s. 149-165	ad. No. 46, 1998
	am. No. 94, 1999; No. 88, 2009
s. 149-170	ad. No. 46, 1998
	am. No. 94, 1999; No. 88, 2009
Link note to s. 149-170	rs. No. 165, 1999
	rep. No. 41, 2005
Division 152
Division 152	ad. No. 165, 1999
s. 152-1	ad. No. 165, 1999
Link note to Guide	rep. No. 41, 2005
Subdivision 152-A
s 152-5	ad No 165, 1999
	am No 41, 2005; No 55, 2007; No 80, 2007; No. 42, 2009; No 41, 2017; No 124, 2018; No 95, 2019
Link note to Guide	rep. No. 41, 2005
s 152-10	ad No 165, 1999
	am No 173, 2000; No 77, 2001; No 55, 2007; No 80, 2007; No 42, 2009; No 41, 2011; No 41, 2017; No 124, 2018; No 95, 2019
s. 152-12	ad. No. 173, 2000
s. 152-15	ad. No. 165, 1999
	am. No. 173, 2000
	rs. No. 55, 2007
	am. No. 80, 2007; No. 41, 2011
s. 152-20	ad. No. 165, 1999
	am. Nos. 89 and 173, 2000; No. 58, 2006; Nos. 55 and 80, 2007; No. 42, 2009; No. 41, 2011; No 10, 2016
s. 152-25	ad. No. 165, 1999
	am. No. 41, 2005; No. 55, 2007
	rep. No. 80, 2007
s. 152-30	ad. No. 165, 1999
	am. No. 95, 2004; No. 55, 2007
	rep. No. 80, 2007
s. 152-35	ad. No. 165, 1999
	rs. No. 55, 2007
s. 152-40	ad. No. 165, 1999
	am. No. 101, 2003; No. 58, 2006; Nos. 55 and 80, 2007; No. 14, 2009 (as am. by No. 42, 2009); No. 42, 2009; No. 41, 2011
s. 152-42	ad. No. 80, 2007
	am. No. 42, 2009
	rep. No. 41, 2011
s. 152-45	ad. No. 165, 1999
	am. No. 173, 2000; No. 101, 2004; No. 144, 2008; No 109, 2014
Group heading to s. 152-47	ad. No. 42, 2009
s. 152-47	ad. No. 42, 2009
	am. No. 41, 2011
s 152-48	ad No 42, 2009
	am No 41, 2011; No 41, 2017
s. 152-49	ad. No. 42, 2009
Group heading to s. 152-50	rs. No. 55, 2007
s. 152-50	ad. No. 165, 1999
	rs. No. 55, 2007
s. 152-55	ad. No. 165, 1999
	rs. No. 55, 2007
Group heading to s. 152-60	rs. No. 55, 2007
s. 152-60	ad. No. 165, 1999
	rs. No. 55, 2007
s. 152-65	ad. No. 55, 2007
s. 152-70	ad. No. 55, 2007
	am. No. 12, 2012
s. 152-75	ad. No. 55, 2007
Group heading to s. 152-78	ad. No. 41, 2011
s. 152-78	ad. No. 41, 2011
Group heading to s. 152-80	rs. No. 42, 2009
s. 152-80	ad. No. 55, 2007
	am. No. 42, 2009
Subdivision 152-B
s 152-100	ad No 165, 1999
	am No 55, 2007; No 144, 2008; No 41, 2017
Link note to Guide	rep. No. 41, 2005
s. 152-105	ad. No. 165, 1999
	am. No. 55, 2007; No. 12, 2012
s. 152-110	ad. No. 165, 1999
	am. No. 119, 2002; No. 66, 2003; No. 55, 2007; No. 88, 2009; No. 12, 2012
s. 152-115	ad. No. 165, 1999
	am. No. 173, 2000; No. 101, 2004; No. 55, 2007; No. 144, 2008; No 109, 2014; No 18, 2016
s. 152-120	ad. No. 165, 1999
	rs. No. 55, 2007
	rep. No. 12, 2012
s. 152-125	ad. No. 165, 1999
	am. No. 173, 2000
	rs. No. 55, 2007
	am. No. 88, 2009; No 10, 2016
Subdivision 152-C
Subdivision 152-C heading	rs. No. 41, 2005
s. 152-200	ad. No. 165, 1999
	rs. No. 58, 2006
Link note to Guide	rep. No. 41, 2005
s. 152-205	ad. No. 165, 1999
s. 152-210	ad. No. 165, 1999
s. 152-215	ad. No. 165, 1999
	rs. No. 41, 2005
s. 152-220	ad. No. 173, 2000
	am. No. 55, 2007
Subdivision 152-D
s. 152-300	ad. No. 165, 1999
	am. No. 58, 2006; No. 42, 2009
Link note to Guide	rep. No. 41, 2005
s. 152-305	ad. No. 165, 1999
	am. No. 173, 2000; No. 95, 2004; No. 101, 2004; Nos. 15, 55 and 80, 2007; No. 42, 2009; No 10, 2016
s. 152-310	ad. No. 165, 1999
	am. No. 58, 2006; Nos. 15 and 55, 2007; No. 97, 2008; No. 42, 2009; No. 56, 2010
s. 152-315	ad. No. 165, 1999
	am. No. 55, 2007
s. 152-320	ad. No. 165, 1999
	am. No. 55, 2007; No. 56, 2010
s. 152-325	ad. No. 165, 1999
	am. No. 173, 2000; No. 101, 2004; No. 58, 2006
	rs. No. 55, 2007
	am. No. 15, 2007; No. 42, 2009; No 10, 2016
s. 152-330	ad. No. 41, 2005
Subdivision 152-E
s. 152-400	ad. No. 165, 1999
	am. No. 58, 2006; No. 55, 2007
s. 152-405	ad. No. 165, 1999
	rep. No. 55, 2007
Link note to Guide	rep. No. 41, 2005
Group heading to s. 152-410	ad. No. 55, 2007
s. 152-410	ad. No. 165, 1999
	rs. No. 55, 2007
s. 152-415	ad. No. 165, 1999
	rs. No. 55, 2007
s. 152-420	ad. No. 165, 1999
	rs. No. 55, 2007
s. 152-425	ad. No. 165, 1999
	am. No. 173, 2000
	rep. No. 55, 2007
s. 152-430	ad. No. 41, 2005
Link note to s. 152-430	rep. No. 41, 2005
Part 3-5
Link note to Part 3-5	rs. No. 163, 2001
	rep. No. 41, 2005
Division 160
Division 160 heading	am No 8, 2022
Division 160	ad No 88, 2013
	rep No 96, 2014
	ad No 92, 2020
s 160-1	ad No 88, 2013
	rep No 96, 2014
	ad No 92, 2020
	am No 8, 2022
Subdivision 160-A
s 160-5	ad No 88, 2013
	rep No 96, 2014
	ad No 92, 2020
	am No 8, 2022
s 160-10	ad No 88, 2013
	rep No 96, 2014
	ad No 92, 2020
	am No 8, 2022
Subdivision 160-B
s 160-15	ad No 88, 2013
	rep No 96, 2014
	ad No 92, 2020
	am No 141, 2020; No 8, 2022
s 160-16	ad No 127, 2021
	am No 8, 2022
s 160-20	ad No 88, 2013
	rep No 96, 2014
	ad No 92, 2020
s 160-25	ad No 88, 2013
	rep No 96, 2014
	ad No 92, 2020
	am No 8, 2022
s 160-30	ad No 88, 2013
	rep No 96, 2014
	ad No 92, 2020
s 160-35	ad No 88, 2013
	rep No 96, 2014
	ad No 92, 2020
Division 164
Division 164	ad. No. 163, 2001
s. 164-1	ad. No. 163, 2001
Link note to Guide	rep. No. 41, 2005
s. 164-5	ad. No. 163, 2001
s. 164-10	ad. No. 163, 2001
	am. No. 162, 2005
s. 164-15	ad. No. 163, 2001
	am. No. 162, 2005; Nos. 58 and 80, 2006
s. 164-20	ad. No. 163, 2001
	am. No. 162, 2005; No. 58, 2006
Division 165
s. 165-1	rs. No. 46, 1998
Subdivision 165-A
s. 165-5	am. No. 46, 1998; No. 169, 1999
	rs. No. 147, 2005
	am. No. 164, 2007; No 124, 2013; No 7, 2019
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s. 165-10	am. No. 58, 2000; No. 142, 2003; No. 147, 2005; No. 164, 2007; No 7, 2019
s. 165-12	rs. No. 169, 1999
	am. No. 89, 2000; No. 147, 2005; No. 143, 2007; No 130, 2015
s. 165-13	am. No. 169, 1999
	rs. No. 142, 2003
	am. No. 147, 2005; No. 164, 2007; No 7, 2019
s. 165-15	am. No. 169, 1999; No. 147, 2005; No. 164, 2007; No 7, 2019
s. 165-20	am. No. 114, 2000
Subdivision 165-B
s. 165-23	am. No. 147, 2005; No. 164, 2007; No 7, 2019
s. 165-25	am. No. 16, 1998
s. 165-30	rs. No. 147, 2005; No. 164, 2007; No 7, 2019
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s. 165-35	am. No. 58, 2000; No. 114, 2000; No. 147, 2005; No. 164, 2007; No 124, 2013; No 7, 2019
s. 165-37	am. No. 89, 2000; No. 147, 2005; No. 143, 2007; No. 97, 2008; No 130, 2015
s. 165-40	am. No. 147, 2005; No. 164, 2007; No 130, 2015; No 7, 2019
s. 165-45	am. No. 58, 2000; No. 147, 2005; No. 164, 2007; No. 41, 2011; No 7, 2019
s. 165-55	am. No. 121, 1997; No. 85, 1998; No. 169, 1999; No. 77, 2001; Nos. 58 and 101, 2006; No. 164, 2007; No. 97, 2008; No. 79, 2010; No. 84, 2013; No 34 and 96, 2014
s 165-60	am No 121, 1997; No 147, 1997; No 46, 1998; No 101, 2006; No 79, 2007; No 15, 2017
s. 165-65	am. Nos. 121 and 147, 1997; No. 46, 1998
s. 165-70	am. Nos. 121 and 147, 1997; No. 46, 1998; No. 142, 2003
s. 165-75	am. No. 16, 1998; No. 101, 2003
s. 165-80	am. No. 16, 1998
s. 165-85	am. No. 16, 1998
s. 165-90	am. No. 16, 1998
Link note to s. 165-90	rep. No. 46, 1998
Subdivision 165-CA
s. 165-93	ad. No. 46, 1998
	rs. No. 169, 1999; No. 147, 2005
	am. No. 164, 2007; No 7, 2019
Link note to Guide	rep. No. 41, 2005
s. 165-96	ad. No. 46, 1998
	am. No. 58, 2000; No. 147, 2005
Subdivision 165-CB
s. 165-99	ad. No. 46, 1998
	am. No. 147, 2005; No. 164, 2007; No 7, 2019
Link note to Guide	rep. No. 41, 2005
s. 165-102	ad. No. 46, 1998
	am. No. 58, 2000; No. 147, 2005; No 7, 2019
s. 165-105	ad. No. 46, 1998
s. 165-108	ad. No. 46, 1998
s. 165-111	ad. No. 46, 1998
s. 165-114	ad. No. 46, 1998
	am No 88, 2013
Subdivision 165-CC
Subdivision 165-CC	ad. No. 169, 1999
s. 165-115	ad. No. 169, 1999
	rs. No. 89, 2000; No. 90, 2002
	am. No. 147, 2005; No. 164, 2007; No 7, 2019
s. 165-115AA	ad. No. 90, 2002
	am. No. 58, 2006; No. 80, 2007; No 21, 2015; No 7, 2019
Link note to Guide	rep. No. 41, 2005
s 165-115A	ad No 169, 1999
	am No 89, 2000; No 90, 2002; No 58, 2006; No 97, 2008; No 15, 2017
s. 165-115B	ad. No. 169, 1999
	am. No. 89, 2000; No. 142, 2003; No. 147, 2005; No. 58, 2006; No. 164, 2007; No 7, 2019
s. 165-115BA	ad. No. 89, 2000
	am. No. 142, 2003; No. 147, 2005; No. 164, 2007; No 7, 2019
s. 165-115BB	ad. No. 89, 2000
	am. No. 41, 2005; No. 12, 2012
s. 165-115C	ad. No. 169, 1999
	rs. No. 89, 2000
	am. No. 101, 2003; No. 147, 2005; No. 143, 2007; No 130, 2015
s. 165-115D	ad. No. 169, 1999
	rs. No. 89, 2000
	am. No. 147, 2005; No 130, 2015
s. 165-115E	ad. No. 169, 1999
	am. No. 89, 2000; No. 90, 2002; No. 58, 2006; No. 97, 2008
s. 165-115F	ad. No. 169, 1999
	am. No. 89, 2000; No. 77, 2001; No. 90, 2002; No. 58, 2006; No. 12, 2012
Subdivision 165-CD
Subdivision 165-CD	ad. No. 89, 2000
s. 165-115G	ad. No. 89, 2000
	rep. No. 90, 2002
s. 165-115GA	ad. No. 90, 2002
s. 165-115GB	ad. No. 90, 2002
	am. No. 23, 2005; No. 143, 2007
s. 165-115GC	ad. No. 90, 2002
	am. No. 58, 2006; No. 80, 2007
s. 165-115H	ad. No. 89, 2000
	am. No. 23, 2005; No. 97, 2008
Link note to Guide	rep. No. 41, 2005
s. 165-115J	ad. No. 89, 2000
s. 165-115K	ad. No. 89, 2000
s. 165-115L	ad. No. 89, 2000
	am. No. 147, 2005; No 130, 2015
s. 165-115M	ad. No. 89, 2000
	am. No. 147, 2005; No 130, 2015
s. 165-115N	ad. No. 89, 2000
	rs. No. 23, 2005
s. 165-115P	ad. No. 89, 2000
s. 165-115Q	ad. No. 89, 2000
s. 165-115R	ad. No. 89, 2000
	am. No. 77, 2001; No. 90, 2002; No 88, 2013
s. 165-115S	ad. No. 89, 2000
	am. No. 77, 2001; No. 90, 2002
s. 165-115T	ad. No. 89, 2000
	am. No. 90, 2002
s. 165-115U	ad. No. 89, 2000
	am. No. 90, 2002; No. 58, 2006; No. 97, 2008
s. 165-115V	ad. No. 89, 2000
	am. No. 77, 2001; No. 90, 2002; No. 58, 2006
s. 165-115W	ad. No. 89, 2000
	am. No. 90, 2002; No. 58, 2006
s. 165-115X	ad. No. 89, 2000
	am. No. 56, 2010; No 130, 2015
s. 165-115Y	ad. No. 89, 2000
	am. No. 58, 2006; No. 56, 2010
s. 165-115Z	ad. No. 89, 2000
	am No 130, 2015
s. 165-115ZA	ad. No. 89, 2000
	am. No. 90, 2002; No. 58, 2006; No. 79, 2010
s. 165-115ZB	ad. No. 89, 2000
	am. No. 16, 2003; No. 58, 2006
s. 165-115ZC	ad. No. 89, 2000
	am. No. 146, 2001; Nos. 23 and 41, 2005
s. 165-115ZD	ad. No. 90, 2002
	am. No. 16, 2003; No. 58, 2006
Subdivision 165-C
s. 165-117	ad. No. 46, 1998
	am. No. 169, 1999
	rs. No. 147, 2005
	am. No. 164, 2007; No 124, 2013; No 7, 2019
s. 165-119	ad. No. 169, 1999
s. 165-120	ad. No. 46, 1998
	am. No. 58, 2000; No. 142, 2003; No. 41, 2005; No. 147, 2005; No. 162, 2005; No. 164, 2007; No 7, 2019
s. 165-123	ad. No. 46, 1998
	rs. No. 169, 1999
	am. No. 89, 2000; No. 147, 2005; No. 143, 2007; No 130, 2015
s. 165-126	ad. No. 46, 1998
	rs. No. 142, 2003
	am. No. 147, 2005; No. 164, 2007; No 7, 2019
s. 165-129	ad. No. 46, 1998
	am. No. 169, 1999; No. 147, 2005; No. 164, 2007; No 130, 2015; No 7, 2019
s. 165-132	ad. No. 46, 1998
	am. No. 142, 2003; No. 147, 2005; No. 164, 2007; No 7, 2019
Subdivision 165-D
s. 165-150	rs. No. 169, 1999; No. 89, 2000
s. 165-155	rs. No. 169, 1999; No. 89, 2000
s. 165-160	rs. No. 169, 1999; No. 89, 2000
s. 165-165	rs. No. 169, 1999; No. 89, 2000
Link note to s. 165-165	ad. No. 121, 1997
	rep. No. 41, 2005
s. 165-180	am. No. 169, 1999; No. 114, 2000; No. 147, 2005
s. 165-185	rs. No. 169, 1999
s. 165-190	rs. No. 169, 1999
s. 165-195	am. No. 46, 1998; No. 169, 1999
	rep. No. 147, 2005
s. 165-200	am. No. 89, 2000; No. 147, 2005
s 165-202	ad No 147, 2005
	am No 169, 2012; No 130, 2015; No 15, 2017
s. 165-203	ad. No. 147, 2005
s 165-205	rs No 110, 2014
s. 165-207	ad. No. 58, 2000
	rs. No. 147, 2005
s 165-208	ad No 147, 2005
	am No 11, 2016
s. 165-209	ad. No. 147, 2005
Subdivision 165-E
Subdivision 165-E heading	rs No 7, 2019
s. 165-210	am. No. 114, 2000; No. 147, 2005; No. 164, 2007; No 7, 2019
s 165-211	ad No 7, 2019
s. 165-212A	ad. No. 147, 2005
	rep. No. 164, 2007
s. 165-212B	ad. No. 147, 2005
	rep. No. 164, 2007
s. 165-212C	ad. No. 147, 2005
	rep. No. 164, 2007
s. 165-212D	ad. No. 147, 2005
	am No 7, 2019
s. 165-212E	ad. No. 147, 2005
	rs No 130, 2015
	am No 7, 2019
Subdivision 165-F
Subdivision 165-F	ad. No. 58, 2000
s. 165-215	ad. No. 58, 2000
	am. No. 89, 2000 (as am. by No. 57, 2002); No. 41, 2011
s. 165-220	ad. No. 58, 2000
	am. No. 41, 2011
s. 165-225	ad. No. 58, 2000
	rs. No. 41, 2011
s. 165-230	ad. No. 58, 2000
	am. No. 89, 2000 (as am. by No. 57, 2002); No. 41, 2011
s. 165-235	ad. No. 58, 2000
	am. Nos. 41 and 147, 2005; No. 97, 2008; No. 41, 2011
s. 165-240	ad. No. 58, 2000
	am. No. 101, 2006; No. 41, 2011
s. 165-245	ad. No. 58, 2000
	rs. No. 41, 2011
Subdivision 165-G
Subdivision 165-G	ad. No. 147, 2005
s 165-250	ad No 147, 2005
	am No 11, 2016
s. 165-255	ad. No. 147, 2005
Division 166
Division 166	rs. No. 147, 2005
s. 166-1	rs. No. 147, 2005
Subdivision 166-AA
s. 166-3	ad. No. 147, 2005
	am. No. 97, 2008
Subdivision 166-A
s. 166-5	am. No. 114, 2000
	rs. No. 147, 2005
	am. No. 164, 2007; No 7, 2019
s. 166-10	am. No. 16, 1998
	rep. No. 147, 2005
s. 166-15	rs. No. 147, 2005
Subdivision 166-B
Subdivision 166-B heading	rs. No. 46, 1998; No. 147, 2005
s. 166-20	am. No. 46, 1998
	rs. No. 147, 2005
	am. No. 164, 2007; No 7, 2019
s. 166-25	am. No. 46, 1998
	rs. No. 147, 2005
s. 166-30	am. Nos. 16 and 46, 1998
	rep. No. 147, 2005
s. 166-35	am. No. 46, 1998
	rs. No. 147, 2005
Link note to s. 166-35	rep. No. 46, 1998
Subdivision 166-C
s. 166-40	ad. No. 46, 1998
	am. No. 114, 2000; No. 142, 2003
	rs. No. 147, 2005
	am. No. 164, 2007; No 7, 2019
s. 166-45	ad. No. 46, 1998
	rep. No. 147, 2005
s. 166-50	ad. No. 46, 1998
	rs. No. 147, 2005
Subdivision 166-CA
Subdivision 166-CA	ad. No. 89, 2000
	rs. No. 147, 2005
s. 166-80	ad. No. 89, 2000
	rs. No. 147, 2005
s. 166-85	ad. No. 89, 2000
	rep. No. 147, 2005
s. 166-90	ad. No. 89, 2000
	rs. No. 147, 2005
Subdivision 166-D
s. 166-135	ad. No. 147, 2005
s. 166-140	rep. No. 147, 2005
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s. 166-145	am. No. 16, 1998; No. 89, 2000
	rs. No. 147, 2005
	am No 130, 2015
s. 166-150	am. No. 46, 1998; No. 89, 2000
	rep. No. 147, 2005
s. 166-155	am. No. 46, 1998
	rep. No. 147, 2005
s. 166-160	am. No. 46, 1998
	rep. No. 147, 2005
s. 166-165	am. No. 58, 2000
	rs. No. 89, 2000
	am. No. 114, 2000
	rs. No. 147, 2005
s. 166-170	ad. No. 89, 2000
	rep. No. 147, 2005
s. 166-175	ad. No. 147, 2005
	am No 130, 2015
Subdivision 166-E
Subdivision 166-E	ad. No. 147, 2005
s. 166-215	rs. No. 147, 2005
s. 166-220	am. No. 68, 2002
	rs. No. 147, 2005
s. 166-225	am. No. 68, 2002
	rs. No. 147, 2005
	am No 130, 2015
s 166-230	am No 114, 2000; No 68, 2002
	rs No 147, 2005
	am No 130, 2015; No 64, 2020
s. 166-235	am. No. 68, 2002
	rs. No. 147, 2005
	am No 130, 2015
s. 166-240	am. No. 46, 1998
	rs. No. 147, 2005
	am No 130, 2015
s. 166-245	am. No. 156, 1999; No. 114, 2000; No. 55, 2001
	rs. No. 147, 2005
	am. No. 45, 2008; No 70, 2015
s. 166-250	am. No. 68, 2002
	rep. No. 147, 2005
s. 166-255	am. No. 68, 2002
	rs. No. 147, 2005
	am No 130, 2015
s. 166-260	rs. No. 147, 2005
	am No 130, 2015
s. 166-265	am. No. 16, 1998; No. 89, 2000
	rs. No. 147, 2005
s 166-270	am No 16, 1998; No 46, 1998
	rs No 147, 2005
	am No 64, 2020
Link note to s. 166-270	rep. No. 41, 2005
s. 166-272	ad. No. 147, 2005
	am. No. 143, 2007
s. 166-275	ad. No. 147, 2005
s. 166-280	ad. No. 147, 2005
Subdivision 166-F	rep. No. 147, 2005
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
Subdivision 166-G	rep. No. 147, 2005
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
Division 167
Division 167	ad No 130, 2015
s 167-1	ad No 130, 2015
Subdivision 167-A
s 167-5	ad No 130, 2015
s 167-7	ad No 130, 2015
s 167-10	ad No 130, 2015
s 167-15	ad No 130, 2015
s 167-20	ad No 130, 2015
s 167-25	ad No 130, 2015
s 167-30	ad No 130, 2015
s 167-35	ad No 130, 2015
s 167-40	ad No 130, 2015
Subdivision 167-B
s 167-75	ad No 130, 2015
s 167-80	ad No 130, 2015
s 167-85	ad No 130, 2015
s 167-90	ad No 130, 2015
Division 170
Division 170 heading	rs. No. 68, 2002
Subdivision 170-A
Subdivision 170-A heading	rs. No. 68, 2002
s. 170-1	rs. No. 68, 2002
s. 170-5	am. No. 121, 1997; No. 108, 1998; No. 68, 2002; No. 64, 2005; No. 164, 2007
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s. 170-15	am. No. 114, 2000; No. 117, 2002
s. 170-20	am. No. 142, 2003; No 88, 2013
s. 170-25	rs. No. 147, 1997
	am. No. 169, 1999; No. 114, 2000
s. 170-30	am. No. 68, 2002; No. 117, 2002; No. 41, 2005
s. 170-32	ad. No. 117, 2002
	am. No. 41, 2005
s. 170-33	ad. No. 117, 2002
s. 170-35	am. No. 95, 1997; No. 117, 2002
s. 170-40	am. No. 95, 1997; No. 117, 2002
s. 170-42	ad. No. 117, 2002
s. 170-45	am. No. 117, 2002; No. 142, 2003; No 88, 2013
s. 170-55	am. No. 117, 2002
Link note to s. 170-70	rep. No. 46, 1998
Group heading to s. 170-75	ad. No. 64, 2005
s. 170-75	ad. No. 64, 2005
Subdivision 170-B
Subdivision 170-B heading	rs. No. 68, 2002
s. 170-101	ad. No. 46, 1998
	rs. No. 68, 2002
Link note to Guide	rep. No. 41, 2005
s. 170-105	ad. No. 46, 1998
	am. No. 108, 1998; No. 169, 1999; No. 68, 2002; No. 64, 2005; No. 164, 2007
s. 170-110	ad. No. 46, 1998
s. 170-115	ad. No. 46, 1998
	am. No. 117, 2002; No. 41, 2005; No 88, 2013
s. 170-120	ad. No. 46, 1998
s. 170-125	ad. No. 46, 1998
	am. No. 169, 1999; No. 114, 2000
s. 170-130	ad. No. 46, 1998
	am. No. 68, 2002; No. 117, 2002; No. 41, 2005
s. 170-132	ad. No. 117, 2002
	am. No. 41, 2005
s. 170-133	ad. No. 117, 2002
	am. No. 41, 2005
s. 170-135	ad. No. 46, 1998
	am. No. 114, 2000; No. 117, 2002
s. 170-140	ad. No. 46, 1998
	am. No. 117, 2002; No. 41, 2005
s. 170-142	ad. No. 117, 2002
s. 170-145	ad. No. 46, 1998
	am. No. 169, 1999; No. 117, 2002; No 88, 2013
s. 170-150	ad. No. 46, 1998
s. 170-155	ad. No. 46, 1998
	am. No. 117, 2002
s. 170-160	ad. No. 46, 1998
s. 170-165	ad. No. 46, 1998
s. 170-170	ad. No. 46, 1998
	am. No. 169, 1999
Group heading to s. 170-174	ad. No. 64, 2005
s. 170-174	ad. No. 64, 2005
s. 170-175	ad. No. 46, 1998
	rep. No. 169, 1999
s. 170-180	ad. No. 46, 1998
	rep. No. 169, 1999
Link note to s. 170-180	rep. No. 169, 1999
Subdivision 170-C
Subdivision 170-C	ad. No. 169, 1999
s. 170-201	ad. No. 169, 1999
Link note to Guide	rep. No. 41, 2005
s. 170-205	ad. No. 169, 1999
	am. No. 58, 2006
s. 170-210	ad. No. 169, 1999
	am. No. 89, 2000; No. 77, 2001; No. 41, 2005; No. 58, 2006
s. 170-215	ad. No. 169, 1999
	am. No. 89, 2000; No. 77, 2001; No. 41, 2005; No. 58, 2006
s. 170-220	ad. No. 169, 1999
	am. No. 89, 2000; No. 77, 2001; No. 41, 2005; No. 58, 2006; No. 101, 2006
s. 170-225	ad. No. 169, 1999
	am. No. 89, 2000; No. 77, 2001; No. 41, 2005; No. 58, 2006; No. 101, 2006
Link note to s. 170-225	rep. No. 169, 1999
Subdivision 170-D
Subdivision 170-D	ad. No. 169, 1999
s. 170-250	ad. No. 169, 1999
Link note to Guide	rep. No. 41, 2005
s. 170-255	ad. No. 169, 1999
	am. No. 89, 2000; No. 41, 2005; No. 168, 2006
s. 170-260	ad. No. 169, 1999
	am. No. 89, 2000; No 130, 2015
s. 170-265	ad. No. 169, 1999
	am. No. 89, 2000; No 130, 2015
s. 170-270	ad. No. 169, 1999
	am. No. 90, 2002
s. 170-275	ad. No. 169, 1999
	am. No. 89, 2000
s. 170-280	ad. No. 169, 1999
	am. No. 89, 2000
Link note to s. 170-280	rep. No. 41, 2005
Division 175
s. 175-1	am. No. 46, 1998
Subdivision 175-A
s. 175-5	am. No. 16, 1998; No. 114, 2000; No. 147, 2005; No. 164, 2007; No 7, 2019
s. 175-10	am. No. 147, 1997; No. 114, 2000; No. 147, 2005; No. 164, 2007; No 130, 2015
s. 175-15	am. No. 114, 2000; No. 147, 2005; No. 164, 2007
s. 175-20	am. No. 147, 1997; No. 114, 2000; No. 147, 2005
s. 175-25	am. No. 46, 1998; No. 147, 2005
s. 175-30	am. No. 147, 1997; No. 114, 2000; No. 147, 2005
s. 175-35	am. No. 114, 2000; No. 142, 2003
Link note to s. 175-35	rep. No. 46, 1998
Subdivision 175-CA
s. 175-40	ad. No. 46, 1998
	am. No. 114, 2000; No. 147, 2005; No. 164, 2007; No 7, 2019
s. 175-45	ad. No. 46, 1998
	am. No. 147, 2005; No 130, 2015
s. 175-50	ad. No. 46, 1998
	am. No. 147, 2005
Subdivision 175-CB
s. 175-55	ad. No. 46, 1998
s. 175-60	ad. No. 46, 1998
	am. No. 114, 2000; No. 147, 2005
s. 175-65	rs. No. 46, 1998
	am. No. 114, 2000; No. 147, 2005
s. 175-70	ad. No. 46, 1998
	am. No. 147, 2005
s. 175-75	ad. No. 46, 1998
Subdivision 175-C
s. 175-80	ad. No. 46, 1998
	am. No. 114, 2000; No. 147, 2005; No. 164, 2007; No 7, 2019
	ed C192
s. 175-85	ad. No. 46, 1998
	am. No. 147, 2005; No 130, 2015
s. 175-90	ad. No. 46, 1998
	am. No. 147, 2005
Subdivision 175-D
Subdivision 175-D heading	rs. No. 147, 2005
s. 175-95	ad. No. 46, 1998
	am. No. 58, 2000
Link note to s. 175-95	rep. No. 41, 2005
s 175-100	ad No 147, 2005
	am No 11, 2016; No 127, 2021
Division 180
Division 180	ad. No. 58, 2000
s. 180-1	ad. No. 58, 2000
	rs. No. 41, 2005
Subdivision 180-A
s. 180-5	ad. No. 58, 2000
	am. Nos. 41 and 147, 2005; No. 97, 2008
s. 180-10	ad. No. 58, 2000
	am. No. 101, 2006; No. 97, 2008; No. 41, 2011
Subdivision 180-B
s. 180-15	ad. No. 58, 2000
	am. No. 41, 2005
s. 180-20	ad. No. 58, 2000
	am. No. 101, 2006; No. 97, 2008; No. 41, 2011
Division 195
Subdivision 195-A
s. 195-1	am. No. 46, 1998
Link note to Guide	am. No. 16, 1998
	rep. No. 41, 2005
s. 195-10	am. No. 68, 2002
s 195-15	am No 68, 2002; No 88, 2013; No 96, 2014; No 92, 2020; No 8, 2022
Link note to s. 195-15	rep. No. 46, 1998
s. 195-25	ad. No. 46, 1998
s. 195-30	ad. No. 46, 1998
	am. No. 68, 2002
s. 195-35	ad. No. 46, 1998
	am. No. 68, 2002
Link note to s. 195-35	rs. No. 89, 2000; No. 72, 2001 (as am. by No. 57, 2002)
	rep. No. 41, 2005
Group heading to s 195-37	ad No 88, 2013
	rep No 96, 2014
s 195-37	ad No 88, 2013
	rep No 96, 2014
	ad No 92, 2020
	am No 8, 2022
Subdivision 195-B
Subdivision 195-B	ad. No. 136, 2002
s. 195-60	ad. No. 136, 2002
	am. No. 78, 2007
Link note to Guide	rep. No. 41, 2005
s. 195-65	ad. No. 136, 2002
	am. No. 78, 2007
s. 195-70	ad. No. 136, 2002
	am. No. 78, 2007
s 195-72	ad No 88, 2013
	rep No 96, 2014
	ad No 92, 2020
s 195-75	ad No 136, 2002
	am No 58, 2006
Subdivision 195-C
Subdivision 195-C	ad No 8, 2022
s 195-100	ad No 8, 2022
s 195-105	ad No 8, 2022
s 195-110	ad No 8, 2022
s 195-115	ad No 8, 2022
s 195-120	ad No 8, 2022
s 195-123	ad No 8, 2022
s 195-125	ad No 8, 2022
s 195-127	ad No 8, 2022
s 195-130	ad No 8, 2022
s 195-135	ad No 8, 2022
s 195-140	ad No 8, 2022
	am No 8, 2022
Division 197
Division 197	ad. No. 80, 2006
s. 197-1	ad. No. 80, 2006
Subdivision 197-A
s. 197-5	ad. No. 80, 2006
s. 197-10	ad. No. 80, 2006
s. 197-15	ad. No. 80, 2006
s. 197-20	ad. No. 80, 2006
	am. No. 143, 2007
s. 197-25	ad. No. 80, 2006
s. 197-30	ad. No. 80, 2006
s. 197-35	ad. No. 80, 2006
s. 197-37	ad. No. 97, 2008
s. 197-38	ad. No. 88, 2009
s. 197-40	ad. No. 80, 2006
s 197-42	ad No 21, 2015
Subdivision 197-B
s 197-45	ad No 80, 2006
	am No 66, 2015; No 41, 2017
Subdivision 197-C
s. 197-50	ad. No. 80, 2006
	am. No. 79, 2007
s. 197-55	ad. No. 80, 2006
s 197-60	ad No 80, 2006
	am No 49, 2014; No 66, 2015; No 41, 2017
s 197-65	ad No 80, 2006
	am No 66, 2015; No 41, 2017
s. 197-70	ad. No. 80, 2006
s. 197-75	ad. No. 80, 2006
s. 197-80	ad. No. 80, 2006
s. 197-85	ad. No. 80, 2006
Part 3-6
Part 3-6	ad. No. 48, 2002
Division 200
s. 200-1	ad. No. 48, 2002
s. 200-5	ad. No. 48, 2002
s. 200-10	ad. No. 48, 2002
s. 200-15	ad. No. 48, 2002
s. 200-20	ad. No. 48, 2002
s 200-25	ad No 48, 2002
	am No 66, 2015; No 41, 2017
s. 200-30	ad. No. 48, 2002
s. 200-35	ad. No. 48, 2002
s. 200-40	ad. No. 48, 2002
s. 200-45	ad. No. 48, 2002
	am. No. 67, 2003; No. 101, 2003 (as am. by No. 67, 2003)
Division 201
s. 201-1	ad. No. 48, 2002
s. 201-5	ad. No. 48, 2002
Division 202
Subdivision 202-A
s. 202-1	ad. No. 48, 2002
Link note to Guide	rep. No. 41, 2005
s. 202-5	ad. No. 48, 2002
Subdivision 202-B
s. 202-10	ad. No. 48, 2002
	am. No. 41, 2005
Link note to Guide	rep. No. 41, 2005
s. 202-15	ad. No. 48, 2002
	am. No. 41, 2005
s. 202-20	ad. No. 48, 2002
	am. No. 41, 2005; No 53, 2016
Subdivision 202-C
s. 202-25	ad. No. 48, 2002
s. 202-30	ad. No. 48, 2002
Link note to Guide	rep. No. 41, 2005
s. 202-35	ad. No. 48, 2002
s. 202-40	ad. No. 48, 2002
s 202-45	ad. No. 48, 2002
	am No 90, 2002; No 117, 2002; No 67, 2003; No 101, 2003; No 58, 2006; No 101, 2006; No 55, 2007; No 79, 2007; No 53, 2015; No 101, 2023
s. 202-47	ad. No. 117, 2007
	am No 10, 2018
Subdivision 202-D
s. 202-50	ad. No. 48, 2002
s 202-55	ad No 48, 2002
	am No 66, 2015; No 41, 2017
Link note to Guide	rep. No. 41, 2005
s 202-60	ad No 48, 2002
	am No 66, 2015; No 41, 2017
s. 202-65	ad. No. 48, 2002
Subdivision 202-E
s. 202-70	ad. No. 48, 2002
Link note to Guide	rep. No. 41, 2005
s. 202-75	ad. No. 48, 2002
	am. No. 16, 2003
s. 202-80	ad. No. 48, 2002
s. 202-85	ad. No. 48, 2002
Division 203
s. 203-1	ad. No. 48, 2002
s. 203-5	ad. No. 48, 2002
s. 203-10	ad. No. 48, 2002
Link note to Guide	rep. No. 41, 2005
s. 203-15	ad. No. 48, 2002
s. 203-20	ad. No. 48, 2002
	rs. No. 117, 2002
s. 203-25	ad. No. 48, 2002
s. 203-30	ad. No. 48, 2002
s. 203-35	ad. No. 48, 2002
s. 203-40	ad. No. 48, 2002
s. 203-45	ad. No. 48, 2002
s 203-50	ad No 48, 2002
	am No 66, 2015; No 41, 2017
s. 203-55	ad. No. 48, 2002
Division 204
Subdivision 204-A
s. 204-1	ad. No. 48, 2002
	am. No. 58, 2006
s. 204-5	ad. No. 48, 2002
Subdivision 204-B
s. 204-10	ad. No. 48, 2002
Link note to Guide	rep. No. 41, 2005
s. 204-15	ad. No. 48, 2002
Subdivision 204-C
s. 204-20	ad. No. 48, 2002
Link note to Guide	rep. No. 41, 2005
s. 204-25	ad. No. 48, 2002
	am. No. 41, 2005
Subdivision 204-D
s. 204-26	ad. No. 48, 2002
Link note to Guide	rep. No. 41, 2005
s. 204-30	ad. No. 48, 2002
	am. No. 90, 2002; No. 16, 2003; No. 83, 2004; No. 41, 2005; No. 58, 2006; No. 4, 2007; No. 79, 2010
s. 204-35	ad. No. 48, 2002
	am. No. 90, 2002
s. 204-40	ad. No. 48, 2002
s. 204-41	ad. No. 90, 2002
s. 204-45	ad. No. 48, 2002
	am. No. 90, 2002; No. 58, 2006
s 204-50	ad No 48, 2002
	am No 90, 2002; No 81, 2016; No 69, 2023
s. 204-55	ad. No. 48, 2002
Subdivision 204-E
s. 204-65	ad. No. 48, 2002
s. 204-70	ad. No. 48, 2002
	rs. No. 41, 2011
s. 204-75	ad. No. 48, 2002
	am. No. 16, 2003; No. 41, 2011
s. 204-80	ad. No. 48, 2002
	am. No. 58, 2006; No. 41, 2011
Division 205
Division 205 heading	rs. No. 107, 2003
s. 205-1	ad. No. 48, 2002
	am. No. 107, 2003
s. 205-5	ad. No. 48, 2002
	am. No. 107, 2003
Link note to Guide	rep. No. 41, 2005
s. 205-10	ad. No. 48, 2002
s 205-15	ad No 48, 2002
	am No 83, 2004; No 101, 2004; No 58, 2006; No 92, 2008; No 88, 2009; No 93, 2011; No 21, 2015; No 70, 2015; No 27, 2017; No 59, 2019; No 127, 2021; No 134, 2024
s 205-20	ad No 48, 2002
	am No 143, 2007; No 27, 2017; No 134, 2024
s. 205-25	ad. No. 48, 2002
	am. No. 90, 2002; No. 101, 2004; No. 41, 2005; No 53, 2016
s 205-30	ad No 48, 2002
	am No 41, 2005; No 80, 2006; No 79, 2007; No 92, 2008; No 88, 2009; No 93, 2011; No 88, 2013; No 70, 2015; No 27, 2017; No 101, 2023; No 134, 2024
s 205-35	ad No 48, 2002
	am No 93, 2011; No 88, 2013; No 96, 2014; No 27, 2017; No 92, 2020; No 134, 2024
s. 205-40	ad. No. 48, 2002
s. 205-45	ad. No. 48, 2002
s. 205-50	ad. No. 48, 2002
	am. No. 41, 2005
s 205-70	ad No 107, 2003
	am No 78, 2005; No 58, 2006; No 143, 2007; No 92, 2020
Division 207
s. 207-5	ad. No. 48, 2002
	am. No. 83, 2004
Subdivision 207-A
s. 207-10	ad. No. 48, 2002
Link note to Guide	rep. No. 41, 2005
s. 207-15	ad. No. 48, 2002
	am. No. 66, 2003; No. 83, 2004; No. 45, 2008; No 70, 2015
s. 207-20	ad. No. 48, 2002
Subdivision 207-B
Subdivision 207-B	rs. No. 83, 2004
s. 207-25	ad. No. 48, 2002
	rs. No. 83, 2004
Link note to Guide	rep. No. 41, 2005
s. 207-30	ad. No. 48, 2002
	am. No. 66, 2003
	rs. No. 83, 2004
s. 207-35	ad. No. 48, 2002
	rs. No. 83, 2004
	am. No. 45, 2008; No. 62, 2011; No 70, 2015
s. 207-37	ad. No. 62, 2011
s. 207-40	ad. No. 48, 2002
	rep. No. 83, 2004
s 207-45	ad No 48, 2002
	rs No 83, 2004
	am No 15, 2007; No 45, 2008; No 70, 2015; No 64, 2020
s. 207-50	ad. No. 48, 2002
	rs. No. 83, 2004
	am. No. 79, 2007; No. 62, 2011
s. 207-55	ad. No. 48, 2002
	rs. No. 83, 2004
	am. No. 58, 2006; No. 62, 2011
s. 207-57	ad. No. 83, 2004
s. 207-58	ad. No. 62, 2011
s. 207-59	ad. No. 62, 2011
	am. No. 12, 2012
Subdivision 207-C
s. 207-60	ad. No. 48, 2002
s. 207-65	ad. No. 48, 2002
Link note to Guide	rep. No. 41, 2005
s. 207-70	ad. No. 48, 2002
s. 207-75	ad. No. 48, 2002
	am. No. 90, 2002; Nos. 41 and 64, 2005; No 53, 2016
Subdivision 207-D
Subdivision 207-D	rs. No. 83, 2004
s. 207-80	ad. No. 48, 2002
	rs. No. 83, 2004
	am. No. 83, 2004
s. 207-85	ad. No. 48, 2002
	rs. No. 83, 2004
s. 207-90	ad. No. 48, 2002
	rs. No. 83, 2004
	am. No. 83, 2004
s. 207-95	ad. No. 48, 2002
	rs. No. 83, 2004
	am. No. 83, 2004; No. 41, 2005; No 68, 2014
s. 207-100	ad. No. 48, 2002
	rep. No. 83, 2004
Subdivision 207-E
Subdivision 207-E heading	rs. No. 83, 2004
s. 207-105	ad. No. 48, 2002
	rs. No. 83, 2004
Link note to Guide	rep. No. 41, 2005
s. 207-110	ad. No. 48, 2002
	am. No. 66, 2003
	rs. No. 83, 2004
	am. No. 83, 2004; No. 15, 2007
s 207-115	ad No 48, 2002
	rep No 83, 2004
Group heading to s. 207-130	ad. No. 83, 2004
s. 207-130	ad. No. 48, 2002
	am. No. 23, 2005
Renumbered s. 207-115	No. 23, 2005
s 207-115	am No 63, 2005; No 58, 2006; No 169, 2012; No 96, 2013; No 110, 2014; No 40, 2023
s. 207-135 Renumbered s. 207-117	ad. No. 48, 2002 No. 23, 2005
s. 207-119	ad. No. 23, 2005
s. 207-120	ad. No. 48, 2002
	am. No. 66, 2003
	rep. No. 83, 2004
	ad. No. 23, 2005
	am. No. 58, 2006
s. 207-122	ad. No. 23, 2005
s. 207-124	ad. No. 23, 2005
s. 207-125	ad. No. 48, 2002
	rep. No. 83, 2004
s. 207-126	ad. No. 23, 2005
s. 207-128	ad. No. 23, 2005
	am. No. 58, 2006; No. 88, 2013
s. 207-130	ad. No. 23, 2005
	am. No. 41, 2011
s. 207-132	ad. No. 23, 2005
s. 207-134	ad. No. 23, 2005
s. 207-136	ad. No. 23, 2005
Subdivision 207-F
s. 207-140	ad. No. 48, 2002
	rs. No. 83, 2004
Link note to Guide	rep. No. 41, 2005
s 207-145	ad No 48, 2002
	rs No 83, 2004
	am No 101, 2006; No 68, 2014; No 84, 2018
s 207-150	ad No 48, 2002
	rs No 83, 2004
	am No 101, 2006; No 68, 2014; No 84, 2018
s 207-155	ad No 48, 2002
	am No 58, 2006
s 207-157	ad No 68, 2014
s 207-158	ad No 84, 2018
	rs No 79, 2020
s 207-158	ad No 101, 2023
s. 207-160	ad. No. 48, 2002
	rs. No. 83, 2004
s. 207-165	ad. No. 48, 2002
	rep. No. 83, 2004
s. 207-170	ad. No. 48, 2002
	rep. No. 83, 2004
Division 208
Division 208	ad. No. 90, 2002
s. 208-5	ad. No. 90, 2002
	am. No. 66, 2003
s. 208-10	ad. No. 90, 2002
s. 208-15	ad. No. 90, 2002
Subdivision 208-A
s. 208-20	ad. No. 90, 2002
s. 208-25	ad. No. 90, 2002
s. 208-30	ad. No. 90, 2002
s. 208-35	ad. No. 90, 2002
s. 208-40	ad. No. 90, 2002
	am. No. 66, 2003; No. 83, 2004; No. 41, 2005; No. 58, 2006
s. 208-45	ad. No. 90, 2002
	am. No. 83, 2004; No. 41, 2005; No. 58, 2006; No. 97, 2008
s. 208-50	ad. No. 90, 2002
Subdivision 208-B
s. 208-55	ad. No. 90, 2002
Link note to Guide	rep. No. 41, 2005
s. 208-60	ad. No. 90, 2002
Subdivision 208-C
s. 208-65	ad. No. 90, 2002
Link note to Guide	rep. No. 41, 2005
s. 208-70	ad. No. 90, 2002
Subdivision 208-D
s. 208-75	ad. No. 90, 2002
Link note to Guide	rep. No. 41, 2005
s. 208-80	ad. No. 90, 2002
	am. No. 41, 2005
Subdivision 208-E
s. 208-85	ad. No. 90, 2002
Link note to Guide	rep. No. 41, 2005
s. 208-90	ad. No. 90, 2002
s. 208-95	ad. No. 90, 2002
s. 208-100	ad. No. 90, 2002
Subdivision 208-F
s. 208-105	ad. No. 90, 2002
Link note to Guide	rep. No. 41, 2005
s. 208-110	ad. No. 90, 2002
s 208-115	ad No 90, 2002
	am No 66, 2003; No 23, 2005; No 27, 2017
s 208-120	ad No 90, 2002
	am No 27, 2017
s. 208-125	ad. No. 90, 2002
s 208-130	ad No 90, 2002
	am No 66, 2003; No 23, 2005; No 27, 2017
s. 208-135	ad. No. 90, 2002
s. 208-140	ad. No. 90, 2002
s 208-145	ad No 90, 2002
	am No 101, 2004; No 27, 2017
s. 208-150	ad. No. 90, 2002
s. 208-155	ad. No. 90, 2002
	am. No. 41, 2005; No. 58, 2006; No 53, 2016
s. 208-160	ad. No. 90, 2002
s. 208-165	ad. No. 90, 2002
	am. No. 23, 2005
s. 208-170	ad. No. 90, 2002
	am. No. 23, 2005
s. 208-175	ad. No. 90, 2002
	am. No. 83, 2004
s. 208-180	ad. No. 90, 2002
	am. No. 83, 2004
s. 208-185	ad. No. 90, 2002
Subdivision 208-G
s. 208-190	ad. No. 90, 2002
	am. No. 133, 2009
Link note to Guide	rep. No. 41, 2005
s. 208-195	ad. No. 90, 2002
s. 208-200	ad. No. 90, 2002
s. 208-205	ad. No. 90, 2002
	am. No. 41, 2005
	rs. No. 133, 2009
s. 208-210	ad. No. 90, 2002
	rep. No. 133, 2009
s. 208-215	ad. No. 90, 2002
	am. No. 41, 2005; No. 56, 2007
	rs. No. 133, 2009
	am No 105, 2015
Subdivision 208-H
s. 208-220	ad. No. 90, 2002
Link note to Guide	rep. No. 41, 2005
s. 208-225	ad. No. 90, 2002
s. 208-230	ad. No. 90, 2002
s. 208-235	ad. No. 90, 2002
	am. No. 41, 2005
	rs. No. 133, 2009
s. 208-240	ad. No. 90, 2002
	am. No. 41, 2005; No. 133, 2009
Division 210
Division 210	ad. No. 16, 2003
s. 210-1	ad. No. 16, 2003
s. 210-5	ad. No. 16, 2003
s. 210-10	ad. No. 16, 2003
s. 210-15	ad. No. 16, 2003
s. 210-20	ad. No. 16, 2003
Subdivision 210-A
s. 210-25	ad. No. 16, 2003
Link note to Guide	rep. No. 41, 2005
s. 210-30	ad. No. 16, 2003
Subdivision 210-B
s. 210-35	ad. No. 16, 2003
Link note to Guide	rep. No. 41, 2005
s. 210-40	ad. No. 16, 2003
Subdivision 210-C
s. 210-45	ad. No. 16, 2003
Link note to Guide	rep. No. 41, 2005
s. 210-50	ad. No. 16, 2003
Subdivision 210-D
s. 210-55	ad. No. 16, 2003
Link note to Guide	rep. No. 41, 2005
s. 210-60	ad. No. 16, 2003
Subdivision 210-E
s. 210-65	ad. No. 16, 2003
Link note to Guide	rep. No. 41, 2005
s 210-70	ad No 16, 2003
	am No 12, 2012 (as am by No 88, 2013); No 64, 2020
Subdivision 210-F
s. 210-75	ad. No. 16, 2003
Link note to Guide	rep. No. 41, 2005
s. 210-80	ad. No. 16, 2003
s. 210-81	ad. No. 16, 2003
s. 210-82	ad. No. 16, 2003
Subdivision 210-G
s. 210-85	ad. No. 16, 2003
s. 210-90	ad. No. 16, 2003
s. 210-95	ad. No. 16, 2003
Link note to Guide	rep. No. 41, 2005
s. 210-100	ad. No. 16, 2003
s. 210-105	ad. No. 16, 2003
s. 210-110	ad. No. 16, 2003
s. 210-115	ad. No. 16, 2003
	am. No. 97, 2008
s. 210-120	ad. No. 16, 2003
	am. No. 41, 2005
s. 210-125	ad. No. 16, 2003
s. 210-130	ad. No. 16, 2003
s. 210-135	ad. No. 16, 2003
s. 210-140	ad. No. 16, 2003
s. 210-145	ad. No. 16, 2003
s. 210-150	ad. No. 16, 2003
	am. No. 41, 2005
Subdivision 210-H
s. 210-155	ad. No. 16, 2003
s. 210-160	ad. No. 16, 2003
s. 210-165	ad. No. 16, 2003
Link note to Guide	rep. No. 41, 2005
s 210-170	ad No 16, 2003
	am No 23, 2005; No 58, 2006; No 101, 2006; No 15, 2007; No 12, 2012 (as am by No 88, 2013); No 64, 2020
s. 210-175	ad. No. 16, 2003
	am. No. 45, 2008; No. 8, 2010; No 70, 2015
s. 210-180	ad. No. 16, 2003
Division 214
Division 214	ad No 16, 2003
s 214-1	ad No 16, 2003
s 214-5	ad No 16, 2003
	am No 97, 2008; No 2, 2015; No 64, 2020
Subdivision 214-A
s 214-10	ad No 16, 2003
Link note to Guide	rep No 41, 2005
s 214-15	ad No 16, 2003
	rs No 64, 2020
s 214-20	ad No 16, 2003
	am No 97, 2008
s 214-25	ad No 16, 2003
	am No 58, 2006
s 214-30	ad No 16, 2003
s 214-35	ad No 16, 2003
s 214-40	ad No 16, 2003
s 214-45	ad No 16, 2003
	am No 41, 2005; No 27, 2017
s 214-50	ad No 16, 2003
	rep No 2, 2015
Subdivision 214-B
s 214-55	ad No 16, 2003
	am No 97, 2008
Link note to Guide	rep No 41, 2005
s 214-60	ad No 16, 2003
	am No 79, 2007; No 81, 2016
s 214-65	ad No 16, 2003
s 214-70	ad No 16, 2003
s 214-75	ad No 16, 2003
s 214-80	ad No 16, 2003
s 214-85	ad No 16, 2003
	rep No 2, 2015
Subdivision 214-C
s. 214-90	ad. No. 16, 2003
Link note to Guide	rep. No. 41, 2005
s. 214-95	ad. No. 16, 2003
s. 214-100	ad. No. 16, 2003
s. 214-105	ad. No. 16, 2003
	am. No. 41, 2005; No. 97, 2008
s. 214-110	ad. No. 16, 2003
s. 214-115	ad. No. 16, 2003
s. 214-120	ad. No. 16, 2003
s. 214-125	ad. No. 16, 2003
s. 214-130	ad. No. 16, 2003
	rep. No. 75, 2010
s. 214-135	ad. No. 16, 2003
s. 214-140	ad. No. 16, 2003
	am No 81, 2016
Subdivision 214-D
s. 214-145	ad. No. 16, 2003
Link note to Guide	rep. No. 41, 2005
s 214-150	ad No 16, 2003
	am No 41, 2005; No 27, 2017
s. 214-155	ad. No. 16, 2003
	am. No. 101, 2006
s. 214-160	ad. No. 16, 2003
s. 214-165	ad. No. 16, 2003
	rep. No. 79, 2010
Subdivision 214-E
Subdivision 214-E heading	rs No 2, 2015
s 214-170	ad No 16, 2003
	am No 2, 2015
Link note to Guide	rep No 41, 2005
s 214-175	ad No 16, 2003
s 214-180	ad No 16, 2003
	rep No 2, 2015
s 214-185	ad No 16, 2003
	am No 97, 2008
	rep No 114, 2009
Division 215
Subdivision 215-A
Subdivision 215-A heading	ad. No. 117, 2002
s. 215-1	ad. No. 48, 2002
Subdivision 215-B
Subdivision 215-B	ad. No. 117, 2002
s. 215-5	ad. No. 117, 2002
s. 215-10	ad. No. 117, 2002
	am. No. 96, 2004; No. 41, 2005; No. 14, 2009
s. 215-15	ad. No. 117, 2002
s 215-20	ad No 117, 2002
	am No 58, 2006; No 66, 2015; No 41, 2017
s. 215-25	ad. No. 117, 2002
	am. No. 107, 2003
Division 216
Division 216	ad. No. 16, 2003
Subdivision 216-A
s. 216-1	ad. No. 16, 2003
s. 216-5	ad. No. 16, 2003
s. 216-10	ad. No. 16, 2003
	am. No. 12, 2012
s. 216-15	ad. No. 16, 2003
Subdivision 216-B
s. 216-20	ad. No. 16, 2003
s. 216-25	ad. No. 16, 2003
s. 216-30	ad. No. 16, 2003
	am. No. 12, 2012
Division 218
Division 218	ad. No. 101, 2003
s. 218-5	ad. No. 101, 2003
Division 219
Division 219	ad. No. 101, 2004
s. 219-1	ad. No. 101, 2004
Subdivision 219-A
s. 219-10	ad. No. 101, 2004
Subdivision 219-B
s 219-15	ad No 101, 2004
	am No 83, 2004; No 58, 2006; No 164, 2007; No 21, 2015; No 27, 2017; No 92, 2020; No 127, 2021
s 219-30	ad No 101, 2004
	am No 88, 2013; No 70, 2015; No 27, 2017; No 92, 2020
s. 219-40	ad. No. 101, 2004
s. 219-45	ad. No. 101, 2004
s 219-50	ad No 101, 2004
	am No 107, 2003; No 92, 2020
s 219-55	ad No 101, 2004
	am No 107, 2003; No 92, 2020
s. 219-70	ad. No. 107, 2003
	rs No 110, 2014
s 219-75	ad No 107, 2003
	am No 110, 2014; No 92, 2020
Link note to Div. 220	rep. No. 101, 2004
Division 220
Division 220	ad. No. 67, 2003
s. 220-1	ad. No. 67, 2003
Subdivision 220-A
s. 220-15	ad. No. 67, 2003
s. 220-20	ad. No. 67, 2003
Subdivision 220-B
s. 220-25	ad. No. 67, 2003
s. 220-30	ad. No. 67, 2003
s. 220-35	ad. No. 67, 2003
s. 220-40	ad. No. 67, 2003
s. 220-45	ad. No. 67, 2003
s. 220-50	ad. No. 67, 2003
Subdivision 220-C
s. 220-100	ad. No. 67, 2003
s. 220-105	ad. No. 67, 2003
s. 220-110	ad. No. 67, 2003
	am. No. 67, 2003
Link note to s. 220-110	rs. No. 67, 2003
	rep. No. 41, 2005
s. 220-200	ad. No. 67, 2003
	rep. No. 67, 2003
s. 220-205	ad. No. 67, 2003
	am. No. 58, 2006
s. 220-210	ad. No. 67, 2003
s. 220-215	ad. No. 67, 2003
	am. No. 41, 2005
Link note to s. 220-215	rep. No. 41, 2005
s. 220-300	ad. No. 67, 2003
Link note to s. 220-300	rep. No. 41, 2005
s. 220-350	ad. No. 168, 2006
	am No 110, 2014
s. 220-400	ad. No. 67, 2003
	am. No. 83, 2004; No. 143, 2007
s. 220-405	ad. No. 67, 2003
	am. No. 83, 2004; No. 143, 2007
s. 220-410	ad. No. 67, 2003
	am. No. 83, 2004
Link note to s. 220-410	rep. No. 41, 2005
s. 220-500	ad. No. 67, 2003
s. 220-505	ad. No. 67, 2003
s. 220-510	ad. No. 67, 2003
Link note to s. 220-510	rs. No. 67, 2003
	rep. No. 41, 2005
s. 220-600	ad. No. 67, 2003
	rep. No. 67, 2003
s. 220-605	ad. No. 67, 2003
	am. No. 41, 2005
Link note to s. 220-605	rep. No. 41, 2005
s. 220-700	ad. No. 67, 2003
Link note to s. 220-700	rep. No. 41, 2005
s. 220-800	ad. No. 67, 2003
Link note to s. 220-800	rep. No. 41, 2005
Part 3-10
Part 3-10	ad. No. 72, 2001
Link note to Part 3-10	rep. No. 41, 2005
Division 230
Division 230	ad. No. 15, 2009
s. 230-1	ad. No. 15, 2009
s. 230-5	ad. No. 15, 2009
	am. No. 136, 2010; No. 85, 2013
Subdivision 230-A
s. 230-10	ad. No. 15, 2009
s 230-15	ad No 15, 2009
	am No 136, 2010; No 110, 2014; No 10, 2016; No 23, 2024
s. 230-20	ad. No. 15, 2009
s. 230-25	ad. No. 15, 2009
s. 230-30	ad. No. 15, 2009
s. 230-35	ad. No. 15, 2009
s. 230-40	ad. No. 15, 2009
	am. No. 85, 2013
s. 230-45	ad. No. 15, 2009
	am. No. 136, 2010
s. 230-50	ad. No. 15, 2009
s. 230-55	ad. No. 15, 2009
s. 230-60	ad. No. 15, 2009
s. 230-65	ad. No. 15, 2009
s. 230-70	ad. No. 15, 2009
	am. No. 136, 2010; No. 85, 2013
s. 230-75	ad. No. 15, 2009
	am. No. 136, 2010; No. 85, 2013
s. 230-80	ad. No. 15, 2009
	am. No. 85, 2013
s. 230-85	ad. No. 15, 2009
	am. No. 85, 2013
Subdivision 230-B
s. 230-90	ad. No. 15, 2009
s. 230-95	ad. No. 15, 2009
s. 230-100	ad. No. 15, 2009
	am. No. 85, 2013
s. 230-105	ad. No. 15, 2009
s. 230-110	ad. No. 15, 2009
	am. No. 136, 2010; No. 85, 2013
s. 230-115	ad. No. 15, 2009
	am. No. 136, 2010; No. 85, 2013
s. 230-120	ad. No. 15, 2009
s. 230-125	ad. No. 15, 2009
	am. No. 85, 2013
s. 230-130	ad. No. 15, 2009
	am. No. 136, 2010; No. 85, 2013
s. 230-135	ad. No. 15, 2009
	am. No. 85, 2013
s. 230-140	ad. No. 15, 2009
	am. No. 85, 2013
s. 230-145	ad. No. 15, 2009
	am. No. 136, 2010
s. 230-150	ad. No. 15, 2009
	am. No. 136, 2010
s. 230-155	ad. No. 15, 2009
	am. No. 136, 2010
s. 230-160	ad. No. 15, 2009
s. 230-165	ad. No. 15, 2009
s. 230-170	ad. No. 15, 2009
	am. No. 85, 2013
s. 230-172	ad. No. 85, 2013
s. 230-175	ad. No. 15, 2009
	am. No. 85, 2013
s. 230-180	ad. No. 15, 2009
	am. No. 85, 2013
s. 230-185	ad. No. 15, 2009
	am. No. 136, 2010
s. 230-190	ad. No. 15, 2009
	am. No. 136, 2010; No. 85, 2013
s. 230-192	ad. No. 85, 2013
s. 230-195	ad. No. 15, 2009
s. 230-200	ad. No. 15, 2009
	am. No. 85, 2013
Subdivision 230-C
s. 230-205	ad. No. 15, 2009
s. 230-210	ad. No. 15, 2009
	am. No. 136, 2010
s. 230-215	ad. No. 15, 2009
s. 230-220	ad. No. 15, 2009
	am. No. 136, 2010; No. 85, 2013
s. 230-225	ad. No. 15, 2009
s. 230-230	ad. No. 15, 2009
	am. No. 136, 2010; No. 85, 2013
s. 230-235	ad. No. 15, 2009
s. 230-240	ad. No. 15, 2009
s. 230-245	ad. No. 15, 2009
	am. No. 85, 2013
Subdivision 230-D
s. 230-250	ad. No. 15, 2009
s. 230-255	ad. No. 15, 2009
	am. No. 136, 2010
s. 230-260	ad. No. 15, 2009
s. 230-265	ad. No. 15, 2009
s. 230-270	ad. No. 15, 2009
s. 230-275	ad. No. 15, 2009
	am. No. 136, 2010
s. 230-280	ad. No. 15, 2009
s. 230-285	ad. No. 15, 2009
s. 230-290	ad. No. 15, 2009
	am. No. 85, 2013
Subdivision 230-E
s. 230-295	ad. No. 15, 2009
s. 230-300	ad. No. 15, 2009
	am. No. 136, 2010
s. 230-305	ad. No. 15, 2009
	am. No. 136, 2010
s. 230-310	ad. No. 15, 2009
	am. No. 136, 2010; No. 85, 2013
s. 230-315	ad. No. 15, 2009
	am. No. 136, 2010
s. 230-320	ad. No. 15, 2009
s. 230-325	ad. No. 15, 2009
	rs. No. 85, 2013
s. 230-330	ad. No. 15, 2009
s. 230-335	ad. No. 15, 2009
	am. No. 136, 2010; No. 46, 2011; No. 85, 2013; No 110, 2014
s. 230-340	ad. No. 15, 2009
	am. No. 136, 2010
s. 230-345	ad. No. 15, 2009
s. 230-350	ad. No. 15, 2009
s. 230-355	ad. No. 15, 2009
	am. No. 136, 2010
s. 230-360	ad. No. 15, 2009
s 230-365	ad No 15, 2009
	am No 136, 2010; No 85, 2013; No 141, 2020
s. 230-370	ad. No. 15, 2009
s. 230-375	ad. No. 15, 2009
s. 230-380	ad. No. 15, 2009
	am. No. 136, 2010; No. 12, 2012; No. 85, 2013
s. 230-385	ad. No. 15, 2009
	rs. No. 85, 2013
Subdivision 230-F
s. 230-390	ad. No. 15, 2009
s. 230-395	ad. No. 15, 2009
	am. No. 136, 2010
s. 230-400	ad. No. 15, 2009
s. 230-405	ad. No. 15, 2009
	am. No. 136, 2010
s. 230-410	ad. No. 15, 2009
	am. No. 136, 2010
s. 230-415	ad. No. 15, 2009
s. 230-420	ad. No. 15, 2009
	am. No. 136, 2010
s. 230-425	ad. No. 15, 2009
s. 230-430	ad. No. 15, 2009
	am. No. 136, 2010
Subdivision 230-G
s. 230-435	ad. No. 15, 2009
	am. No. 136, 2010
s. 230-440	ad. No. 15, 2009
s. 230-445	ad. No. 15, 2009
Subdivision 230-H
s. 230-450	ad. No. 15, 2009
s. 230-455	ad. No. 15, 2009
	am. No. 136, 2010; No. 85, 2013
s 230-460	ad No 15, 2009
	am No 79, 2010; No 114, 2010; No 136, 2010; No 41, 2011; No 130, 2015; No 10, 2016; No 4, 2018; No 64, 2020
s. 230-465	ad. No. 15, 2009
s. 230-470	ad. No. 15, 2009
	am. No. 79, 2010
s 230-475	ad No 15, 2009
	am No 45, 2025
s. 230-480	ad. No. 15, 2009
s. 230-481	ad. No. 132, 2011
Subdivision 230-I
s. 230-485	ad. No. 15, 2009
s. 230-490	ad. No. 15, 2009
s. 230-495	ad. No. 15, 2009
	am. No. 136, 2010
s. 230-500	ad. No. 15, 2009
	am. No. 136, 2010
s. 230-505	ad. No. 15, 2009
s. 230-510	ad. No. 15, 2009
s. 230-515	ad. No. 15, 2009
	am. No. 79, 2010; No. 93, 2011
s. 230-520	ad. No. 15, 2009
	am. No. 136, 2010
s 230-522	ad No 84, 2018
s. 230-525	ad. No. 15, 2009
s. 230-527	ad. No. 85, 2013
Subdivision 230-J
s. 230-530	ad. No. 15, 2009
	am. No. 136, 2010
Division 235
Division 235	ad No 130, 2015
s 235-1	ad No 130, 2015
Subdivision 235-I
s 235-805	ad No 130, 2015
s 235-810	ad No 130, 2015
s 235-815	ad No 130, 2015
s 235-820	ad No 130, 2015
s 235-825	ad No 130, 2015
s 235-830	ad No 130, 2015
s 235-835	ad No 130, 2015
s 235-840	ad No 130, 2015
s 235-845	ad No 130, 2015
Division 240
s. 240-1	ad. No. 72, 2001
s. 240-3	ad. No. 72, 2001 (as am. by No. 77, 2001)
s. 240-7	ad. No. 72, 2001 (as am. by No. 77, 2001)
Subdivision 240-A
s. 240-10	ad. No. 72, 2001
	am. No. 79, 2010
s. 240-15	ad. No. 72, 2001
	am. No. 101, 2006
Subdivision 240-B
s. 240-17	ad. No. 72, 2001
s. 240-20	ad. No. 72, 2001
	am. No. 97, 2008
s. 240-25	ad. No. 72, 2001
	am. No. 79, 2010
Subdivision 240-C
s. 240-30	ad. No. 72, 2001
	am. No. 79, 2010
Link note to Guide	rep. No. 41, 2005
s. 240-35	ad. No. 72, 2001
s. 240-40	ad. No. 72, 2001
Subdivision 240-D
s. 240-45	ad. No. 72, 2001
Link note to Guide	rep. No. 41, 2005
s. 240-50	ad. No. 72, 2001
s. 240-55	ad. No. 72, 2001
	am. No. 14, 2009
Subdivision 240-E
s. 240-60	ad. No. 72, 2001
	am. No. 79, 2010
s. 240-65	ad. No. 72, 2001
s. 240-70	ad. No. 72, 2001
Subdivision 240-F
s. 240-75	ad. No. 72, 2001
s. 240-78	ad. No. 72, 2001
	rep. No. 79, 2010
s. 240-80	ad. No. 72, 2001
	am. No. 79, 2010
s. 240-85	ad. No. 72, 2001
s. 240-90	ad. No. 72, 2001 (as am. by No. 77, 2001)
	am. No. 58, 2006; No. 79, 2010
Subdivision 240-G
Subdivision 240-G heading	rs. No. 79, 2010
s. 240-100	ad. No. 72, 2001
	am. No. 79, 2010
Link note to Guide	rep. No. 41, 2005
s. 240-105	ad. No. 72, 2001
	am. No. 79, 2010
s. 240-110	ad. No. 72, 2001
Subdivision 240-H
Heading to Subdiv. H	rep. No. 41, 2011
Subdivision 240-H heading	ad. No. 41, 2011
s. 240-112	ad. No. 72, 2001
Subdivision 240-I
s. 240-115	ad. No. 72, 2001
	am. No. 79, 2010
Link note to s. 240-115	rep. No. 41, 2005
Division 242
Division 242	ad. No. 79, 2010
s. 242-1	ad. No. 79, 2010
Subdivision 242-A
s. 242-5	ad. No. 79, 2010
s. 242-10	ad. No. 79, 2010
s. 242-15	ad. No. 79, 2010
s. 242-20	ad. No. 79, 2010
s. 242-25	ad. No. 79, 2010
Subdivision 242-B
s. 242-30	ad. No. 79, 2010
s. 242-35	ad. No. 79, 2010
s. 242-40	ad. No. 79, 2010
Subdivision 242-C
s. 242-45	ad. No. 79, 2010
s. 242-50	ad. No. 79, 2010
s. 242-55	ad. No. 79, 2010
Subdivision 242-D
s. 242-60	ad. No. 79, 2010
s. 242-65	ad. No. 79, 2010
s. 242-70	ad. No. 79, 2010
Subdivision 242-E
s. 242-75	ad. No. 79, 2010
s. 242-80	ad. No. 79, 2010
s. 242-85	ad. No. 79, 2010
s. 242-90	ad. No. 79, 2010
Division 243
s. 243-10	ad. No. 72, 2001
Subdivision 243-A
s. 243-15	ad. No. 72, 2001
	am. No. 101, 2006; No. 79, 2010
s. 243-20	ad. No. 72, 2001
	am. No. 79, 2010; Nos. 84 and 88, 2013
s. 243-25	ad. No. 72, 2001
	am. No. 79, 2010; No. 88, 2013
s. 243-30	ad. No. 72, 2001
	am. No. 79, 2010
Subdivision 243-B
s. 243-35	ad. No. 72, 2001 (as am. by No. 77, 2001)
	am. No. 101, 2006; No. 88, 2009
Subdivision 243-C
s. 243-40	ad. No. 72, 2001
s. 243-45	ad. No. 72, 2001
s. 243-50	ad. No. 72, 2001
s. 243-55	ad. No. 72, 2001
	am. No. 101, 2006
s. 243-57	ad. No. 72, 2001
s. 243-58	ad. No. 72, 2001
Subdivision 243-D
s. 243-60	ad. No. 72, 2001
s. 243-65	ad. No. 72, 2001
	am. No. 101, 2006
s. 243-70	ad. No. 72, 2001
s. 243-75	ad. No. 72, 2001
	am. No. 79, 2010
Link note to s. 243-75	rep. No. 41, 2005
Division 245
Division 245	ad. No. 79, 2010
s. 245-1	ad. No. 79, 2010
s. 245-2	ad. No. 79, 2010
Subdivision 245-A
s. 245-5	ad. No. 79, 2010
s. 245-10	ad. No. 79, 2010
s. 245-15	ad. No. 79, 2010
s. 245-20	ad. No. 79, 2010
Subdivision 245-B
s. 245-30	ad. No. 79, 2010
s. 245-35	ad. No. 79, 2010
s. 245-36	ad. No. 79, 2010
s. 245-37	ad. No. 79, 2010
s. 245-40	ad. No. 79, 2010
s. 245-45	ad. No. 79, 2010
Subdivision 245-C
s. 245-48	ad. No. 79, 2010
s. 245-50	ad. No. 79, 2010
s. 245-55	ad. No. 79, 2010
s. 245-60	ad. No. 79, 2010
s. 245-61	ad. No. 79, 2010
s. 245-65	ad. No. 79, 2010
s. 245-75	ad. No. 79, 2010
s. 245-77	ad. No. 79, 2010
Subdivision 245-D
s. 245-80	ad. No. 79, 2010
s. 245-85	ad. No. 79, 2010
s. 245-90	ad. No. 79, 2010
Subdivision 245-E
s. 245-95	ad. No. 79, 2010
s. 245-100	ad. No. 79, 2010
s. 245-105	ad. No. 79, 2010
s. 245-115	ad. No. 79, 2010
s. 245-120	ad. No. 79, 2010
s. 245-130	ad. No. 79, 2010
s. 245-135	ad. No. 79, 2010
s. 245-145	ad. No. 79, 2010
	am. No. 93, 2011
s. 245-150	ad. No. 79, 2010
s. 245-155	ad. No. 79, 2010
s. 245-157	ad. No. 79, 2010
s. 245-160	ad. No. 79, 2010
s. 245-175	ad. No. 79, 2010
s. 245-180	ad. No. 79, 2010
s. 245-185	ad. No. 79, 2010
s. 245-190	ad. No. 79, 2010
s. 245-195	ad. No. 79, 2010
Subdivision 245-F
s. 245-200	ad. No. 79, 2010
s. 245-215	ad. No. 79, 2010
Subdivision 245-G
s. 245-265	ad. No. 79, 2010
Division 247
Division 247	ad. No. 55, 2007
s. 247-1	ad. No. 55, 2007
s. 247-5	ad. No. 55, 2007
s. 247-10	ad. No. 55, 2007
s. 247-15	ad. No. 55, 2007
	am. No. 133, 2009
s. 247-20	ad. No. 55, 2007
	am. No. 61, 2011
s. 247-25	ad. No. 55, 2007
s. 247-30	ad. No. 55, 2007
Division 250
Division 250	ad. No. 164, 2007
s. 250-1	ad. No. 164, 2007
Subdivision 250-A
s. 250-5	ad. No. 164, 2007
Subdivision 250-B
s. 250-10	ad. No. 164, 2007
s. 250-15	ad. No. 164, 2007
	am. No. 97, 2008
s. 250-20	ad. No. 164, 2007
s. 250-25	ad. No. 164, 2007
s. 250-30	ad. No. 164, 2007
s. 250-35	ad. No. 164, 2007
s. 250-40	ad. No. 164, 2007
s. 250-45	ad. No. 164, 2007
s. 250-50	ad. No. 164, 2007
s. 250-55	ad. No. 164, 2007
	am. No. 97, 2008; No. 88, 2013
s. 250-60	ad. No. 164, 2007
	am. No. 97, 2008; No. 41, 2011; No. 88, 2013
s. 250-65	ad. No. 164, 2007
s. 250-70	ad. No. 164, 2007
s. 250-75	ad. No. 164, 2007
s. 250-80	ad. No. 164, 2007
s. 250-85	ad. No. 164, 2007
s. 250-90	ad. No. 164, 2007
s. 250-95	ad. No. 164, 2007
s. 250-100	ad. No. 164, 2007
s. 250-105	ad. No. 164, 2007
	am. No. 14, 2012
s. 250-110	ad. No. 164, 2007
s. 250-115	ad. No. 164, 2007
	am. No. 97, 2008; No. 88, 2013
s. 250-120	ad. No. 164, 2007
s. 250-125	ad. No. 164, 2007
s. 250-130	ad. No. 164, 2007
s. 250-135	ad. No. 164, 2007
s. 250-140	ad. No. 164, 2007
Subdivision 250-C
s. 250-145	ad. No. 164, 2007
s. 250-150	ad. No. 164, 2007
Subdivision 250-D
s. 250-155	ad. No. 164, 2007
s. 250-160	ad. No. 164, 2007
s. 250-165	ad. No. 164, 2007
	rep. No. 15, 2009
s. 250-170	ad. No. 164, 2007
	rep. No. 15, 2009
s. 250-175	ad. No. 164, 2007
	rep. No. 15, 2009
s. 250-180	ad. No. 164, 2007
s. 250-185	ad. No. 164, 2007
Subdivision 250-E
s. 250-190	ad. No. 164, 2007
s. 250-195	ad. No. 164, 2007
s. 250-200	ad. No. 164, 2007
s. 250-205	ad. No. 164, 2007
s. 250-210	ad. No. 164, 2007
s. 250-215	ad. No. 164, 2007
s. 250-220	ad. No. 164, 2007
s. 250-225	ad. No. 164, 2007
s. 250-230	ad. No. 164, 2007
s. 250-235	ad. No. 164, 2007
s. 250-240	ad. No. 164, 2007
s. 250-245	ad. No. 164, 2007
s. 250-250	ad. No. 164, 2007
s. 250-255	ad. No. 164, 2007
s. 250-260	ad. No. 164, 2007
s. 250-265	ad. No. 164, 2007
s. 250-270	ad. No. 164, 2007
s. 250-275	ad. No. 164, 2007
s. 250-280	ad. No. 164, 2007
Subdivision 250-F
s. 250-285	ad. No. 164, 2007
s. 250-290	ad. No. 164, 2007
	am. No. 93, 2011; No 126, 2017
Subdivision 250-G
s. 250-295	ad. No. 164, 2007
Division 253
Division 253	ad. No. 42, 2009
Subdivision 253-A
s. 253-1	ad. No. 42, 2009
s. 253-5	ad. No. 42, 2009
	am. No. 79, 2010
s. 253-10	ad. No. 42, 2009
s. 253-15	ad. No. 42, 2009
Part 3-25
Part 3-25	ad. No. 56, 2010
Division 275
Division 275 heading	rs No 53, 2016
s 275-1	ad No 56, 2010
	am No 53, 2016
	ed C155
Subdivision 275-A
Subdivision 275-A	rs No 53, 2016
s. 275-5	ad. No. 90, 2010
	rs No 53, 2016
s 275-10	ad No 90, 2010
	rs No 53, 2016
	am No 54, 2016; No 8, 2020; No 76, 2023
s 275-15	ad No 56, 2010
	am No 90, 2010
	rs No 53, 2016
	am No 76, 2023
s 275-20	ad No 56, 2010
	rs No 53, 2016
	am No 15, 2019; No 76, 2023
s 275-25	ad No 53, 2016
s. 275-30	ad. No. 56, 2010
	rs No 53, 2016
s 275-35	ad No 56, 2010
	rs No 53, 2016
	am No 76, 2023
s 275-40	ad No 53, 2016
s 275-45	ad No 53, 2016
s 275-50	ad No 53, 2016
s 275-55	ad No 53, 2016
Subdivision 275-B
s. 275-100	ad. No. 56, 2010
	am No 54, 2016
s. 275-105	ad. No. 56, 2010
s. 275-110	ad. No. 56, 2010
	am No 53, 2016
s. 275-115	ad. No. 56, 2010
s. 275-120	ad. No. 56, 2010
Subdivision 275-C
s. 275-200	ad. No. 56, 2010
	am No 53, 2016
Subdivision 275-L
Subdivision 275-L	ad No 53, 2016
s 275-600	ad No 53, 2016
s 275-605	ad No 53, 2016
s 275-610	ad No 53, 2016
	am No 34, 2019
s 275-615	ad No 53, 2016
	am No 81, 2016; No 34, 2019
	ed C249
Division 276
Division 276	ad No 53, 2016
s 276-1	ad No 53, 2016
Subdivision 276-A
s 276-5	ad No 53, 2016
s 276-10	ad No 53, 2016
	am No 15, 2019
s 276-15	ad No 53, 2016
s 276-20	ad No 53, 2016
Subdivision 276-B
s 276-50	ad No 53, 2016
s 276-55	ad No 53, 2016
Subdivision 276-C
s 276-75	ad No 53, 2016
s 276-80	ad No 53, 2016
s 276-85	ad No 53, 2016
s 276-90	ad No 53, 2016
s 276-95	ad No 53, 2016
s 276-100	ad No 53, 2016
s 276-105	ad No 53, 2016
s 276-110	ad No 53, 2016
s 276-115	ad No 53, 2016
Subdivision 276-D
s 276-200	ad No 53, 2016
s 276-205	ad No 53, 2016
s 276-210	ad No 53, 2016
Subdivision 276-E
s 276-250	ad No 53, 2016
s 276-255	ad No 53, 2016
s 276-260	ad No 53, 2016
s 276-265	ad No 53, 2016
s 276-270	ad No 53, 2016
Subdivision 276-F
s 276-300	ad No 53, 2016
s 276-305	ad No 53, 2016
s 276-310	ad No 53, 2016
s 276-315	ad No 53, 2016
	am No 15, 2019
s 276-320	ad No 53, 2016
s 276-325	ad No 53, 2016
s 276-330	ad No 53, 2016
s 276-335	ad No 53, 2016
s 276-340	ad No 53, 2016
s 276-345	ad No 53, 2016
s 276-350	ad No 53, 2016
Subdivision 276-G
s 276-400	ad No 53, 2016
s 276-405	ad No 53, 2016
s 276-410	ad No 53, 2016
s 276-415	ad No 53, 2016
	am No 15, 2019
s 276-420	ad No 53, 2016
s 276-425	ad No 53, 2016
s 276-430	ad No 53, 2016
Subdivision 276-H
s 276-450	ad No 53, 2016
s 276-455	ad No 53, 2016
s 276-460	ad No 53, 2016
Subdivision 276-J
s 276-500	ad No 53, 2016
s 276-505	ad No 53, 2016
s 276-510	ad No 53, 2016
s 276-515	ad No 53, 2016
Subdivision 276-K
s 276-800	ad No 53, 2016
s 276-805	ad No 53, 2016
s 276-810	ad No 53, 2016
s 276-815	ad No 53, 2016
s 276-820	ad No 53, 2016
Part 3-30
Part 3-30	ad. No. 9, 2007
Division 280
s. 280-1	ad. No. 9, 2007
s. 280-5	ad. No. 9, 2007
s. 280-10	ad. No. 9, 2007
	am No 81, 2016
s. 280-15	ad. No. 9, 2007
	am No 118, 2013; No 21, 2015; No 81, 2016
s. 280-20	ad. No. 9, 2007
s. 280-25	ad. No. 9, 2007
s. 280-30	ad. No. 9, 2007
s. 280-35	ad. No. 9, 2007
s. 280-40	ad. No. 9, 2007
Division 285
Division 285	ad. No. 15, 2007
s. 285-5	ad. No. 15, 2007
Division 290
s. 290-1	ad. No. 9, 2007
Subdivision 290-A
s. 290-5	ad. No. 9, 2007
	am. No. 15, 2007; Nos. 45 and 92, 2008; No 70, 2015
s. 290-10	ad. No. 9, 2007
Subdivision 290-B
s 290-60	ad No 9, 2007
	am No 15, 2007; No 130, 2015
s. 290-65	ad. No. 9, 2007
s. 290-70	ad. No. 9, 2007
	am. No. 143, 2007
s. 290-75	ad. No. 9, 2007
s 290-80	ad No 9, 2007
	am No 8, 2008; No 54, 2009; No 23, 2012; No 57, 2025
s 290-85	ad No 9, 2007
	am No 15, 2007; No 117, 2010; No 57, 2025
s. 290-90	ad. No. 9, 2007
	am. No. 143, 2007; No. 14, 2009
s 290-95	ad No 9, 2007
	am No 21, 2020
	rep No 57, 2025
s. 290-100	ad. No. 9, 2007
Subdivision 290-C
s 290-150	ad No 9, 2007
	am No 15, 2007; No 81, 2016; No 132, 2017; No 45, 2021
s. 290-155	ad. No. 9, 2007
	rs No 81, 2016
s. 290-160	ad. No. 9, 2007
	am. No. 27, 2009; No. 75, 2012; No 118, 2013
	rep No 81, 2016
s. 290-165	ad. No. 9, 2007
	am No 81, 2016; No 10, 2022
s 290-167	ad No 132, 2017
s 290-168	ad No 132, 2017
s 290-169	ad No 45, 2021
s. 290-170	ad. No. 9, 2007
	am. No. 15, 2007; Nos. 19 and 117, 2010; No. 89, 2013; No 81, 2016
s. 290-175	ad. No. 9, 2007
s. 290-180	ad. No. 9, 2007
	am. No. 15, 2007; Nos. 19 and 117, 2010; No. 89, 2013
Subdivision 290-D
s. 290-230	ad. No. 9, 2007
	am. No. 27, 2009; No. 75, 2012; No 118, 2013; No 130, 2015; No 81, 2016; No 132, 2017
s. 290-235	ad. No. 9, 2007
	am No 81, 2016
s. 290-240	ad. No. 9, 2007
Division 291
s 291-1	ad No 118, 2013
	am No 81, 2016; No 55, 2017; No 45, 2021
Subdivision 291-A
s 291-5	ad No 118, 2013
Subdivision 291-B
s 291-10	ad No 118, 2013
s 291-15	ad No 118, 2013
	am No 81, 2016; No 45, 2021
s 291-20	ad No 118, 2013
	am No 118, 2013; No 81, 2016
s 291-25	ad No 118, 2013
	am No 89, 2013; No 118, 2013; No 81, 2016; No 127, 2021
Subdivision 291-C
s 291-155	ad No 118, 2013
s 291-160	ad No 118, 2013
	am No 81, 2016
s 291-165	ad No 118, 2013
	am No 81, 2016
s 291-170	ad No 118, 2013
s 291-175	ad No 118, 2013
Subdivision 291-CA
Subdivision 291-CA	ad No 81, 2016
s 291-365	ad No 81, 2016
s 291-370	ad No 81, 2016
	am No 55, 2017
Subdivision 291-D
s 291-460	ad No 118, 2013
s 291-465	ad No 118, 2013
	am No 81, 2016; No 21, 2020
Division 292
Division 292 heading	am No 118, 2013
	rs No 21, 2015
s. 292-1	ad. No. 9, 2007
	rs No 21, 2015; No 81, 2016
Subdivision 292-A
s. 292-5	ad. No. 9, 2007
	rs No 118, 2013
Subdivision 292-B
Subdivision 292-B	rep No 118, 2013
	ad No 21, 2015
s. 292-10	ad. No. 9, 2007
	rep No 118, 2013
s. 292-15	ad. No. 9, 2007
	rep No 118, 2013
	ad No 21, 2015
	rs No 81, 2016
s 292-20	ad No 9, 2007
	am No 97, 2008; No 62, 2009; No 75, 2012; No 82, 2013
	rep No 118, 2013
	ad No 21, 2015
	rs No 81, 2016
s. 292-25	ad. No. 9, 2007
	am. No. 15, 2007; No. 117, 2010; No. 89, 2013
	rep No 118, 2013
	ad No 21, 2015
	am No 81, 2016
s 292-30	ad No 21, 2015
Subdivision 292-C
s. 292-75	ad. No. 9, 2007
s. 292-80	ad. No. 9, 2007
s 292-85	ad No 9, 2007
	am No 62, 2009; No 21, 2015; No 81, 2016; No 45, 2021; No 10, 2022
s 292-90	ad No 9, 2007
	am No 15, 2007; No 117, 2010; No 89, 2013; No 118, 2013; No 81, 2016; No 132, 2017; No 45, 2021
s. 292-95	ad. No. 9, 2007
	am No 81, 2016
s. 292-100	ad. No. 9, 2007
	am. No. 15, 2007; No. 97, 2008; No 10, 2016
s 292-102	ad No 132, 2017
	am No 64, 2020; No 10, 2022; No 84, 2022
s 292-103	ad No 45, 2021
s. 292-105	ad. No. 9, 2007
Subdivision 292-D heading	rep No 118, 2013
s. 292-155	ad. No. 9, 2007
	rep No 118, 2013
s. 292-160	ad. No. 9, 2007
	rep No 118, 2013
s. 292-165	ad. No. 9, 2007
	rep No 118, 2013
s. 292-170	ad. No. 9, 2007
	am. No. 15, 2007; No. 62, 2009
	rep No 118, 2013
s. 292-175	ad. No. 9, 2007
	rep No 118, 2013
Subdivision 292-E
Subdivision 292-E heading	am No 118, 2013
s. 292-225	ad. No. 9, 2007
	am No 118, 2013
s. 292-230	ad. No. 9, 2007
	rs No 118, 2013
	am No 81, 2016
s. 292-235	ad. No. 9, 2007
	rep No 118, 2013
s. 292-240	ad. No. 9, 2007
	am No 118, 2013
s. 292-245	ad. No. 9, 2007
	am No 118, 2013
s 292-250	ad No 9, 2007
	am No 118, 2013
	rep No 2, 2015
Subdivision 292-F
Subdivision 292-F heading	am No 118, 2013
s. 292-300	ad. No. 9, 2007
	am No 118, 2013
s. 292-305	ad. No. 9, 2007
	am No 118, 2013
s. 292-310	ad. No. 9, 2007
	rs No 118, 2013
	am No 81, 2016
s. 292-315	ad. No. 9, 2007
	am No 118, 2013
s. 292-320	ad. No. 9, 2007
	am No 118, 2013
s. 292-325	ad. No. 9, 2007
	am No 118, 2013
s 292-330	ad No 9, 2007
	am No 15, 2007; No 118, 2013; No 13, 2018; No 76, 2023
Subdivision 292-G
s. 292-380	ad. No. 9, 2007
	am No 118, 2013
s. 292-385	ad. No. 9, 2007
	am No 118, 2013
s. 292-390	ad. No. 9, 2007
	am. No. 15, 2007; No 118, 2013
s. 292-395	ad. No. 9, 2007
	am No 118, 2013
s. 292-400	ad. No. 9, 2007
	rep. No. 79, 2010
s. 292-405	ad. No. 9, 2007
	rs No 118, 2013
	rep No 81, 2016
s. 292-410	ad. No. 9, 2007
	am. No. 15, 2007; No 118, 2013
	rep No 81, 2016
s. 292-415	ad. No. 9, 2007
	am. No. 15, 2007; No 118, 2013
	rep No 81, 2016
s. 292-420	ad. No. 75, 2012
	rep No 118, 2013
s. 292-425	ad. No. 75, 2012
	rep No 118, 2013
Subdivision 292-H
s. 292-465	ad. No. 9, 2007
	am. No. 117, 2010; No 118, 2013; No 21, 2015; No 81, 2016
s. 292-467	ad. No. 75, 2012
	rep No 118, 2013
	ad No 21, 2015
	am No 81, 2016
s. 292-468	ad. No. 75, 2012
	rep No 118, 2013
s. 292-469	ad. No. 75, 2012
	rep No 118, 2013
s 292-470	ad No 9, 2007
	rep No 2, 2015
Division 293
Division 293	ad. No. 82, 2013
s. 293-1	ad. No. 82, 2013
	am No 81, 2016
Subdivision 293-A
s. 293-5	ad. No. 82, 2013
	am No 81, 2016
Subdivision 293-B
s. 293-10	ad. No. 82, 2013
	am No 118, 2013; No 81, 2016
s. 293-15	ad. No. 82, 2013
s. 293-20	ad. No. 82, 2013
	am No 81, 2016
s. 293-25	ad. No. 82, 2013
s 293-30	ad No 82, 2013
	am No 89, 2013; No 118, 2013; No 21, 2020; No 57, 2025
s. 293-35	ad. No. 82, 2013
	rep No 118, 2013
Subdivision 293-C
s. 293-60	ad. No. 82, 2013
s. 293-65	ad. No. 82, 2013
	am No 8, 2026
s. 293-70	ad. No. 82, 2013
	am No 81, 2016
s. 293-75	ad. No. 82, 2013
Subdivision 293-D
s. 293-100	ad. No. 82, 2013
s. 293-105	ad. No. 82, 2013
s. 293-110	ad. No. 82, 2013
	rep No 118, 2013
s 293-115	ad No 82, 2013
	am No 126, 2015; No 78, 2018; No 127, 2021
Subdivision 293-E
s. 293-140	ad. No. 82, 2013
s 293-145	ad No 82, 2013
	am No 126, 2015; No 78, 2018; No 127, 2021
s. 293-150	ad. No. 82, 2013
s. 293-155	ad. No. 82, 2013
	am No 81, 2016
s. 293-160	ad. No. 82, 2013
Subdivision 293-F
s. 293-185	ad. No. 82, 2013
s. 293-190	ad. No. 82, 2013
s. 293-195	ad. No. 82, 2013
s. 293-200	ad. No. 82, 2013
	am No 81, 2016
Subdivision 293-G
s. 293-225	ad. No. 82, 2013
s. 293-230	ad. No. 82, 2013
s. 293-235	ad. No. 82, 2013
s. 293-240	ad. No. 82, 2013
Subdivision 293-H
s 293-245	ad No 8, 2026
s 293-250	ad No 8, 2026
Division 294
Division 294	ad No 81, 2016
s 294-1	ad No 81, 2016
Subdivision 294-A
s 294-5	ad No 81, 2016
Subdivision 294-B
s 294-10	ad No 81, 2016
s 294-15	ad No 81, 2016
s 294-20	ad No 81, 2016
s 294-25	ad No 81, 2016
	am No 55, 2017
s 294-30	ad No 81, 2016
s 294-35	ad No 81, 2016
s 294-40	ad No 81, 2016
s 294-45	ad No 81, 2016
s 294-50	ad No 81, 2016
	rs No 55, 2017
s 294-55	ad No 55, 2017
	am No 47, 2021
Subdivision 294-C
s 294-75	ad No 81, 2016
s 294-80	ad No 81, 2016
	am No 55, 2017; No 8, 2026
s 294-85	ad No 81, 2016
s 294-90	ad No 81, 2016
	am No 112, 2020
s 294-95	ad No 81, 2016
Subdivision 294-D
s 294-120	ad No 81, 2016
s 294-125	ad No 81, 2016
s 294-130	ad No 81, 2016
s 294-135	ad No 81, 2016
s 294-140	ad No 81, 2016
s 294-145	ad No 81, 2016
	am No 64, 2020
Subdivision 294-E
s 294-170	ad No 81, 2016
s 294-175	ad No 81, 2016
s 294-180	ad No 81, 2016
s 294-185	ad No 81, 2016
s 294-190	ad No 81, 2016
s 294-195	ad No 81, 2016
s 294-200	ad No 81, 2016
Subdivision 294-F
s 294-225	ad No 81, 2016
s 294-230	ad No 81, 2016
s 294-235	ad No 81, 2016
s 294-240	ad No 81, 2016
s 294-245	ad No 81, 2016
s 294-250	ad No 81, 2016
Division 295
s. 295-1	ad. No. 9, 2007
Subdivision 295-A
s. 295-5	ad. No. 9, 2007
	am. No. 15, 2007
s 295-10	ad No 9, 2007
	am No 45, 2008; No 70, 2015; No 64, 2020
s. 295-15	ad. No. 9, 2007
s. 295-20	ad. No. 9, 2007
s 295-25	ad No 9, 2007
	am No 64, 2020
s. 295-30	ad. No. 9, 2007
s. 295-35	ad. No. 9, 2007
Subdivision 295-B
s 295-85	ad No 9, 2007
	am No 15, 2009; No 93, 2011; No 71, 2012; No 21, 2015; No 64, 2020
s 295-90	ad No 9, 2007
	am No 64, 2020
s. 295-95	ad. No. 9, 2007
	am. No. 15, 2007
s. 295-100	ad. No. 9, 2007
	am. No. 45, 2008; No 70, 2015
s 295-105	ad No 9, 2007
	am No 64, 2020
Subdivision 295-C
s. 295-155	ad. No. 9, 2007
s. 295-160	ad. No. 9, 2007
s. 295-165	ad. No. 9, 2007
s. 295-170	ad. No. 9, 2007
s. 295-171	ad. No. 45, 2008
	am. No. 92, 2008
	rep No 70, 2015
s 295-173	ad No 15, 2007
	am No 75, 2010
	rs No 53, 2016
	am No 64, 2020
s 295-175	ad No 9, 2007
	am No 130, 2015
s. 295-180	ad. No. 9, 2007
	am. No. 15, 2007
s. 295-185	ad. No. 9, 2007
s 295-190	ad No 9, 2007
	am No 151, 2008; No 117, 2010; No 88, 2013; No 89, 2013; No 64, 2020
s. 295-195	ad. No. 9, 2007
	am. No. 117, 2010
s. 295-197	ad. No. 117, 2010
s. 295-200	ad. No. 9, 2007
	am. No. 15, 2007
s. 295-205	ad. No. 9, 2007
s. 295-210	ad. No. 9, 2007
Subdivision 295-D
s. 295-260	ad. No. 9, 2007
s. 295-265	ad. No. 9, 2007
s. 295-270	ad. No. 9, 2007
Subdivision 295-E
s. 295-320	ad. No. 9, 2007
s. 295-325	ad. No. 9, 2007
s. 295-330	ad. No. 9, 2007
s. 295-335	ad. No. 9, 2007
Subdivision 295-F
s. 295-385	ad. No. 9, 2007
	am. No. 143, 2007; No 81, 2016; No 10, 2022
s 295-387	ad No 81, 2016
	am No 47, 2021; No 111, 2021
s. 295-390	ad. No. 9, 2007
	am. No. 143, 2007; No 81, 2016
s. 295-395	ad. No. 9, 2007
	am No 81, 2016
s. 295-400	ad. No. 9, 2007
s. 295-405	ad. No. 9, 2007
	rs No 81, 2016
s 295-407	ad No 81, 2016
s. 295-410	ad. No. 9, 2007
	am No 81, 2016
Subdivision 295-G
s. 295-460	ad. No. 9, 2007
	am. No. 15, 2007; No. 61, 2011; No 117, 2010; No 43, 2011
s. 295-465	ad. No. 9, 2007
	am. No. 117, 2010; No. 43, 2011
s. 295-470	ad. No. 9, 2007
	am. No. 15, 2007; No. 61, 2011
s. 295-475	ad. No. 9, 2007
s. 295-480	ad. No. 9, 2007
Group heading to s 295-485	rep No 81, 2016
s. 295-485	ad. No. 9, 2007
	am. No. 143, 2007; No. 14, 2009
	rep No 81, 2016
s 295-490	ad No 9, 2007
	am No 117, 2010; No 89, 2013; No 21, 2015; No 92, 2020; No 67, 2024
s 295-495	ad No 9, 2007
	am No 92, 2008; No 70, 2015; No 141, 2020
Subdivision 295-H
s 295-545	ad No 9, 2007
	am No 64, 2020; No 52, 2024
s 295-550	ad No 9, 2007
	am No 78, 2019; No 64, 2020; No 52, 2024
s 295-555	ad No 9, 2007
	am No 45, 2008; No 70, 2015; No 64, 2020
Subdivision 295-I
s. 295-605	ad. No. 9, 2007
s. 295-610	ad. No. 9, 2007
s. 295-615	ad. No. 9, 2007
	am. No. 143, 2007; No. 92, 2008; No 70, 2015
s. 295-620	ad. No. 9, 2007
s. 295-625	ad. No. 9, 2007
	am No 81, 2016
Subdivision 295-J
Subdivision 295-J heading	am No 141, 2020
s 295-675	ad No 9, 2007
	am No 141, 2020
s. 295-680	ad. No. 9, 2007
Division 296
s 296-1	ad No 8, 2026
Subdivision 296-A
s 296-5	ad No 8, 2026
Subdivision 296-B
s 296-10	ad No 8, 2026
s 296-15	ad No 8, 2026
s 296-20	ad No 8, 2026
s 296-25	ad No 8, 2026
s 296-30	ad No 8, 2026
s 296-35	ad No 8, 2026
s 296-40	ad No 8, 2026
s 296-45	ad No 8, 2026
s 296-50	ad No 8, 2026
s 296-55	ad No 8, 2026
s 296-60	ad No 8, 2026
s 296-65	ad No 8, 2026
s 296-70	ad No 8, 2026
s 296-75	ad No 8, 2026
Subdivision 296-C
s 296-125	ad No 8, 2026
s 296-130	ad No 8, 2026
s 296-135	ad No 8, 2026
s 296-140	ad No 8, 2026
Subdivision 296-E
s 296-190	ad No 8, 2026
s 296-195	ad No 8, 2026
s 296-200	ad No 8, 2026
s 296-205	ad No 8, 2026
Subdivision 296-G
s 296-255	ad No 8, 2026
s 296-260	ad No 8, 2026
s 296-265	ad No 8, 2026
Division 301
s. 301-1	ad. No. 9, 2007
Subdivision 301-A
s. 301-5	ad. No. 9, 2007
Subdivision 301-B
s. 301-10	ad. No. 9, 2007
	am No 81, 2016
s. 301-15	ad. No. 9, 2007
s. 301-20	ad. No. 9, 2007
s. 301-25	ad. No. 9, 2007
s. 301-30	ad. No. 9, 2007
s. 301-35	ad. No. 9, 2007
s. 301-40	ad. No. 9, 2007
Subdivision 301-C
s. 301-90	ad. No. 9, 2007
	am No 81, 2016
s. 301-95	ad. No. 9, 2007
s. 301-100	ad. No. 9, 2007
	am No 81, 2016
s. 301-105	ad. No. 9, 2007
s. 301-110	ad. No. 9, 2007
s. 301-115	ad. No. 9, 2007
s. 301-120	ad. No. 9, 2007
Group heading to s. 301-125	ad. No. 27, 2009
s 301-125	ad No 27, 2009
	am No 133, 2009; No 88, 2013; No 16, 2019; No 24, 2021
Subdivision 301-D
s. 301-170	ad. No. 9, 2007
	am. No. 151, 2008; No. 88, 2013
s. 301-175	ad. No. 9, 2007
Subdivision 301-E
s 301-225	ad No 9, 2007
	am No 133, 2009; No 16, 2019; No 24, 2021
Subdivision 301-F
s 301-275	ad No 29, 2023
Division 302
s. 302-1	ad. No. 9, 2007
Subdivision 302-A
s. 302-5	ad. No. 9, 2007
	am. No. 15, 2007
s. 302-10	ad. No. 9, 2007
Subdivision 302-B
s. 302-60	ad. No. 9, 2007
s. 302-65	ad. No. 9, 2007
	am No 81, 2016
s. 302-70	ad. No. 9, 2007
s. 302-75	ad. No. 9, 2007
s. 302-80	ad. No. 9, 2007
	am No 81, 2016
s. 302-85	ad. No. 9, 2007
	am No 81, 2016
s. 302-90	ad. No. 9, 2007
Subdivision 302-C
s. 302-140	ad. No. 9, 2007
s. 302-145	ad. No. 9, 2007
Subdivision 302-D
s. 302-195	ad. No. 9, 2007
	am. No. 79, 2007
s. 302-200	ad. No. 9, 2007
Division 303
Division 303	am No 81, 2016
Group heading to s 303-1	ad No 81, 2016
s 303-1	ad No 81, 2016
Subdivision 303-A
Subdivision 303-A	ad No 81, 2016
s 303-2	ad No 81, 2016
s 303-3	ad No 81, 2016
s 303-4	ad No 81, 2016
	am No 55, 2017
Subdivision 303-B
Subdivision 303-B heading	ad No 81, 2016
s. 303-5	ad. No. 9, 2007
s. 303-10	ad. No. 38, 2008
s. 303-15	ad. No. 75, 2012
	rs No 118, 2013; No 81, 2016
	am No 132, 2017; No 47, 2026
s 303-17	ad No 21, 2015
	rep No 81, 2016
s. 303-20	ad. No. 82, 2013
	am No 81, 2016; No 8, 2026
Division 304
s. 304-1	ad. No. 9, 2007
s. 304-5	ad. No. 9, 2007
s. 304-10	ad. No. 9, 2007
	am. No. 15, 2007
s. 304-15	ad. No. 9, 2007
	am. No. 15, 2007; No 118, 2013
	rep No 81, 2016
s. 304-20	ad. No. 82, 2013
	am No 81, 2016; No 8, 2026
Division 305
s. 305-1	ad. No. 9, 2007
Subdivision 305-A
s. 305-5	ad. No. 9, 2007
	am. No. 15, 2007
Subdivision 305-B
s. 305-55	ad. No. 9, 2007
	am. No. 15, 2007
s. 305-60	ad. No. 9, 2007
s. 305-65	ad. No. 9, 2007
	am. No. 15, 2007
s. 305-70	ad. No. 9, 2007
s. 305-75	ad. No. 9, 2007
	am. No. 143, 2007
s. 305-80	ad. No. 9, 2007
Division 306
s. 306-1	ad. No. 9, 2007
s. 306-5	ad. No. 9, 2007
s 306-10	ad No 9, 2007
	am No 81, 2016; No 75, 2023
s 306-12	ad No 21, 2015
s. 306-15	ad. No. 9, 2007
	am. No. 15, 2007; No. 27, 2009
s. 306-20	ad. No. 9, 2007
	am. No. 117, 2010
s. 306-25	ad. No. 42, 2009
Division 307
s. 307-1	ad. No. 9, 2007
Subdivision 307-A
s 307-5	ad No 9, 2007
	am No 143, 2007; No 151, 2008; No 27, 2009; No 133, 2009; No 117, 2010; No 88, 2013; No 81, 2016; No 23, 2018; No 16, 2019; No 18, 2020; No 112, 2020; No 141, 2020; No 24, 2021; No 75, 2023; No 90, 2024
s 307-10	ad No 9, 2007
	am No 15, 2007; No 67, 2024
s. 307-15	ad. No. 9, 2007
	am No 47, 2026
Subdivision 307-B
s. 307-65	ad. No. 9, 2007
	am No 81, 2016
s 307-70	ad No 9, 2007
	am No 55, 2017
s 307-75	ad No 81, 2016
s 307-80	ad No 81, 2016
	am No 55, 2017; No 8, 2019
Subdivision 307-C
s 307-120	ad No 9, 2007
	am No 151, 2008; No 27, 2009; No 133, 2009; No 88, 2013; No 16, 2019; No 141, 2020; No 24, 2021; No 75, 2023
s. 307-125	ad. No. 9, 2007
	am No 21, 2015; No 81, 2016
s. 307-130	ad. No. 9, 2007
s 307-133	ad No 90, 2024
s. 307-135	ad. No. 9, 2007
s. 307-140	ad. No. 9, 2007
s 307-142	ad No 151, 2008
	rs No 27, 2009
	am No 133, 2009; No 117, 2010; No 88, 2013; No 16, 2019; No 141, 2020; No 24, 2021
s 307-143	ad No 75, 2023
s. 307-145	ad. No. 9, 2007
	am. No. 27, 2009
s. 307-150	ad. No. 9, 2007
Subdivision 307-D
s. 307-200	ad. No. 9, 2007
s. 307-205	ad. No. 9, 2007
	am No 81, 2016; No 8, 2026
s. 307-210	ad. No. 9, 2007
	am No 21, 2015
s. 307-215	ad. No. 9, 2007
s. 307-220	ad. No. 9, 2007
	am. No. 151, 2008; No. 88, 2013; No 21, 2015
s. 307-225	ad. No. 9, 2007
	am No 21, 2015
s 307-230	ad No 81, 2016
	am No 78, 2019; No 8, 2026
s 307-230A	ad No 8, 2026
s 307-231	ad No 78, 2019
	am No 47, 2021
Subdivision 307-E
s. 307-275	ad. No. 9, 2007
s. 307-280	ad. No. 9, 2007
s. 307-285	ad. No. 9, 2007
	am. No. 15, 2007
s 307-290	ad No 9, 2007
	am No 143, 2007; No 15, 2017
s. 307-295	ad. No. 9, 2007
	am. No. 15, 2007
s. 307-297	ad. No. 117, 2010
s 307-300	ad No 151, 2008
	rs No 27, 2009
	am No 133, 2009; No 88, 2013; No 16, 2019; No 141, 2020; No 24, 2021
Subdivision 307-F
s. 307-345	ad. No. 9, 2007
s 307-350	ad No 9, 2007
	am No 15, 2007; No 27, 2009; No 133, 2009; No 12, 2012; No 88, 2013; No 16, 2019; No 24, 2021
Subdivision 307-G
s. 307-400	ad. No. 9, 2007
Division 310
Division 310	ad. No. 19, 2010
s 310-1	ad No. 19, 2010
	am No 147, 2011; No 158, 2012; No 23, 2018; No 49, 2020
Subdivision 310-A
s. 310-5	ad. No. 19, 2010
Subdivision 310-B
s. 310-10	ad. No. 19, 2010
	am. No. 158, 2012; No 70, 2015
s. 310-15	ad. No. 19, 2010
	am No 70, 2015
s. 310-20	ad. No. 19, 2010
Subdivision 310-C
s. 310-25	ad. No. 19, 2010
	am No 70, 2015
s. 310-30	ad. No. 19, 2010
	am No 70, 2015
s. 310-35	ad. No. 19, 2010
	am. No. 158, 2012; No 70, 2015
s. 310-40	ad. No. 19, 2010
	am. No. 158, 2012; No 70, 2015
Subdivision 310-D
s. 310-45	ad. No. 19, 2010
	am No 70, 2015
s. 310-50	ad. No. 19, 2010
	rs. No. 158, 2012
Subdivision 310-E
s. 310-55	ad. No. 19, 2010
	am. No. 158, 2012
s. 310-60	ad. No. 19, 2010
	am. No. 158, 2012
s. 310-65	ad. No. 19, 2010
	am. No. 158, 2012
s. 310-70	ad. No. 19, 2010
	am. No. 158, 2012
s. 310-75	ad. No. 19, 2010
	am No 70, 2015
Subdivision 310-F
s. 310-85	ad. No. 19, 2010
Division 311	ad. No. 89, 2013
	rep No 89, 2013
s 311-1	ad No 89, 2013
	rs No 94, 2017
	rep No 89, 2013
s 311-5	ad No 89, 2013
	am No 94, 2017
	rep No 89, 2013
s 311-10	ad No 89, 2013
	am No 70, 2015; No 94, 2017
	rep No 89, 2013
s 311-12	ad No 94, 2017
	rep No 89, 2013
s 311-15	ad No 89, 2013
	am No 70, 2015; No 94, 2017
	rep No 89, 2013
s 311-20	ad No 89, 2013
	am No 70, 2015; No 94, 2017
	rep No 89, 2013
s. 311-25	ad. No. 89, 2013
	am No 70, 2015
	rep No 89, 2013
s. 311-30	ad. No. 89, 2013
	am No 70, 2015
	rep No 89, 2013
s. 311-35	ad. No. 89, 2013
	rep No 89, 2013
s 311-40	ad No 89, 2013
	am No 70, 2015; No 94, 2017
	rep No 89, 2013
s 311-42	ad No 94, 2017
	rep No 89, 2013
s 311-45	ad No 89, 2013
	am No 94, 2017
	rep No 89, 2013
s 311-50	ad No 89, 2013
	am No 94, 2017
	rep No 89, 2013
s. 311-55	ad. No. 89, 2013
	am No 70, 2015; No 94, 2017; No 8, 2019
	rep No 89, 2013
s. 311-60	ad. No. 89, 2013
	rep No 89, 2013
Division 312
Division 312	ad No 181, 2012
s 312-1	ad No 181, 2012
	am No 118, 2020
Subdivision 312-A
s 312-5	ad No 181, 2012
	am No 118, 2020
Subdivision 312-B
s 312-10	ad No 181, 2012
	am No 118, 2013
Subdivision 312-C
s 312-15	ad No 181, 2012
	am No 118, 2020
s 312-20	ad No 118, 2020
Division 313
Division 313	ad No 132, 2017
s 313-1	ad No 132, 2017
Subdivision 313-A
s 313-5	ad No 132, 2017
s 313-10	ad No 132, 2017
	rs No 75, 2023
Subdivision 313-B
s 313-15	ad No 132, 2017
	am No 75, 2023
s 313-20	ad No 132, 2017
s 313-25	ad No 132, 2017
Subdivision 313-C
s 313-30	ad No 132, 2017
s 313-35	ad No 132, 2017
	am No 49, 2019; No 75, 2023
s 313-40	ad No 132, 2017
	am No 49, 2019; No 75, 2023
Subdivision 313-D
s 313-45	ad No 132, 2017
s 313-50	ad No 132, 2017
	am No 49, 2019
Subdivision 313-E
s 313-55	ad No 132, 2017
s 313-60	ad No 132, 2017
s 313-65	ad No 132, 2017
s 313-70	ad No 132, 2017
s 313-75	ad No 132, 2017
Subdivision 313-F
s 313-80	ad No 132, 2017
s 313-85	ad No 132, 2017
Part 3-32
Part 3-32	ad. No. 97, 2008
Division 315
s. 315-1	ad. No. 97, 2008
Subdivision 315-A
s. 315-5	ad. No. 97, 2008
	am No 87, 2015
s. 315-10	ad. No. 97, 2008
s. 315-15	ad. No. 97, 2008
	am. No. 88, 2009; No 87, 2015
s. 315-20	ad. No. 97, 2008
s. 315-25	ad. No. 97, 2008
s. 315-30	ad. No. 97, 2008
Subdivision 315-B
s. 315-80	ad. No. 97, 2008
s. 315-85	ad. No. 97, 2008
s. 315-90	ad. No. 97, 2008
	am No 87, 2015
Subdivision 315-C
s. 315-140	ad. No. 97, 2008
	am No 87, 2015
s. 315-145	ad. No. 97, 2008
s. 315-150	ad. No. 97, 2008
s. 315-155	ad. No. 97, 2008
	am. No. 62, 2011
s. 315-160	ad. No. 97, 2008
Subdivision 315-D
s. 315-210	ad. No. 97, 2008
Subdivision 315-E
s. 315-260	ad. No. 97, 2008
Subdivision 315-F
s. 315-310	ad. No. 97, 2008
	am No 87, 2015
Division 316
Division 316	ad. No. 88, 2009
s. 316-1	ad. No. 88, 2009
Subdivision 316-A
s. 316-5	ad. No. 88, 2009
	am No 87, 2015
Subdivision 316-B
s. 316-50	ad. No. 88, 2009
s. 316-55	ad. No. 88, 2009
s. 316-60	ad. No. 88, 2009
s. 316-65	ad. No. 88, 2009
	am No 70, 2015; No 87, 2015
s. 316-70	ad. No. 88, 2009
s. 316-75	ad. No. 88, 2009
s. 316-80	ad. No. 88, 2009
Subdivision 316-C
s. 316-100	ad. No. 88, 2009
s. 316-105	ad. No. 88, 2009
s. 316-110	ad. No. 88, 2009
s. 316-115	ad. No. 88, 2009
Subdivision 316-D
s. 316-150	ad. No. 88, 2009
s. 316-155	ad. No. 88, 2009
	am. No. 12, 2012
s. 316-160	ad. No. 88, 2009
s. 316-165	ad. No. 88, 2009
s. 316-170	ad. No. 88, 2009
s. 316-175	ad. No. 88, 2009
	am. No. 62, 2011
s. 316-180	ad. No. 88, 2009
Subdivision 316-E
s. 316-200	ad. No. 88, 2009
s. 316-205	ad. No. 88, 2009
Subdivision 316-F
s. 316-250	ad. No. 88, 2009
s. 316-255	ad. No. 88, 2009
s. 316-260	ad. No. 88, 2009
s. 316-265	ad. No. 88, 2009
s. 316-270	ad. No. 88, 2009
s. 316-275	ad. No. 88, 2009
Part 3-35
Part 3-35 heading	rs. No. 169, 2001
Part 3-35	ad. No. 89, 2000
Link note to Part 3-35	rep. No. 41, 2005
Division 320
s. 320-1	ad. No. 89, 2000
	am. No. 66, 2003; No. 83, 2004; No. 15, 2007; No. 45, 2008; No 70, 2015
Link note to Guide	rep. No. 41, 2005
Subdivision 320-A
s. 320-5	ad. No. 89, 2000
	am. No. 66, 2003; No. 83, 2004; No. 58, 2006; No. 45, 2008; No 70, 2015
Subdivision 320-B
s. 320-10	ad. No. 89, 2000
	am. No. 66, 2003
Link note to Guide	rep. No. 41, 2005
s. 320-15	ad. No. 89, 2000
	am. No. 83, 2004; Nos. 9 and 15, 2007; No. 45, 2008; No 70, 2015
s. 320-30	ad. No. 89, 2000
	am. No. 23, 2005; No. 97, 2008
s. 320-35	ad. No. 89, 2000
	am. No. 57, 2002; No. 12, 2003
	rs. No. 66, 2003
	am. No. 83, 2004; No. 58, 2006; No. 45, 2008; No 70, 2015
s. 320-37	ad. No. 66, 2003
	am. No. 83, 2004; No. 23, 2005; No. 41, 2005; No. 58, 2006
s. 320-40	ad. No. 89, 2000
	am. No. 66, 2003; No. 83, 2004; No. 23, 2005
	rep. No. 101, 2006
s. 320-45	ad. No. 89, 2000
	am. No. 15, 2007; No. 45, 2008; No. 15, 2009; No 70, 2015
Subdivision 320-C
s. 320-50	ad. No. 89, 2000
Link note to Guide	rep. No. 41, 2005
s. 320-55	ad. No. 89, 2000
	am. No. 83, 2004; No. 45, 2008; No 70, 2015
s. 320-60	ad. No. 89, 2000
s. 320-65	ad. No. 89, 2000
	am. No. 45, 2008; No 70, 2015
s. 320-70	ad. No. 89, 2000
	am. No. 83, 2004
s. 320-75	ad. No. 89, 2000
	am. No. 57, 2002
	rs. No. 83, 2004
s. 320-80	ad. No. 89, 2000
	am. No. 83, 2004; No. 45, 2008; No 70, 2015
s. 320-85	ad. No. 89, 2000
	am. No. 83, 2004; No. 143, 2007; No. 45, 2008; No 70, 2015
s. 320-87	ad. No. 89, 2000
	rs. No. 83, 2004
	am. No. 45, 2008; No 70, 2015
s. 320-100	ad. No. 89, 2000
	rs. No. 83, 2004
s. 320-105	ad. No. 89, 2000
	am. No. 83, 2004
s. 320-107	ad. No. 9, 2007
	am. No. 45, 2008; No. 14, 2009; No 70, 2015
	rep No 81, 2016
s. 320-110	ad. No. 89, 2000
	am. No. 57, 2002; No. 12, 2003
s. 320-111	ad. No. 12, 2003
s. 320-112	ad. No. 12, 2003
	am. No. 66, 2003
s. 320-115	ad. No. 89, 2000
s. 320-120	ad. No. 89, 2000
	am. No. 83, 2004; No. 45, 2008; No 70, 2015
s. 320-125	ad. No. 89, 2000
	am. No. 83, 2004; No. 45, 2008; No 70, 2015
Subdivision 320-D
Subdivision 320-D	rs. No. 83, 2004
s. 320-130	ad. No. 89, 2000
	rs. No. 83, 2004
	am. No. 45, 2008; No 70, 2015
s. 320-131	ad. No. 83, 2004
	am. No. 45, 2008; No 70, 2015
Link note to Guide	rep. No. 41, 2005
s. 320-133	ad. No. 83, 2004
	am. No. 45, 2008; No 70, 2015
s. 320-134	ad. No. 83, 2004
	am. No. 58, 2006
s. 320-135	ad. No. 89, 2000
	rs. No. 83, 2004
s. 320-137	ad. No. 83, 2004
	am. No. 58, 2006; No. 15, 2007; No. 45, 2008; No. 62, 2011; No 70, 2015; No 81, 2016
s. 320-139	ad. No. 83, 2004
s. 320-140	ad. No. 89, 2000
	rep. No. 83, 2004
s. 320-141	ad. No. 83, 2004
	am. No. 83, 2004; No. 58, 2006; No. 45, 2008; No. 41, 2011; No 70, 2015
s. 320-143	ad. No. 83, 2004
	am. No. 83, 2004; No. 58, 2006; No. 45, 2008; No 70, 2015
s. 320-145	ad. No. 89, 2000
	rep. No. 83, 2004
s 320-149	ad No 83, 2004
	am No 45, 2008; No 88, 2013; No 96, 2014; No 70, 2015; No 92, 2020; No 8, 2022
Subdivision 320-E
Subdivision 320-E	rep. No. 83, 2004
	ad. No. 15, 2007
s. 320-150	ad. No. 89, 2000
	rep. No. 83, 2004
	ad. No. 15, 2007
s. 320-155	ad. No. 89, 2000
	rep. No. 83, 2004
	ad. No. 15, 2007
s. 320-160	ad. No. 89, 2000
	rep. No. 83, 2004
Subdivision 320-F
Subdivision 320-F heading	rs. No. 83, 2004; No. 45, 2008
	am No 70, 2015
s. 320-165	ad. No. 89, 2000
	rs. No. 83, 2004
	am. No. 45, 2008; No 70, 2015
Link note to Guide	rep. No. 41, 2005
s. 320-170	ad. No. 89, 2000
	am. No. 83, 2004; No. 45, 2008; No 70, 2015
s. 320-175	ad. No. 89, 2000
	am. No. 16, 2003
	rs. No. 83, 2004
	am. No. 41, 2005; No. 45, 2008; No 70, 2015
s. 320-180	ad. No. 89, 2000
	rs. No. 83, 2004
	am. No. 45, 2008; No 70, 2015
s. 320-185	ad. No. 89, 2000
	am. No. 83, 2004; No. 45, 2008; No 70, 2015; No 81, 2016
s. 320-190	ad. No. 89, 2000
	am. No. 45, 2008; No 70, 2015
s. 320-195	ad. No. 89, 2000
	am. No. 83, 2004; No. 41, 2005; No. 15, 2007; No. 45, 2008; No 70, 2015
s. 320-200	ad. No. 89, 2000
	am. No. 83, 2004; No. 45, 2008; No 70, 2015
s. 320-205	ad. No. 89, 2000
	am. No. 169, 2001
	rep. No. 83, 2004
Subdivision 320-G	rep. No. 83, 2004
s. 320-210	ad. No. 89, 2000
	rep. No. 83, 2004
s. 320-215	ad. No. 89, 2000
	rep. No. 83, 2004
Subdivision 320-H
s. 320-220	ad. No. 89, 2000
Link note to Guide	rep. No. 41, 2005
s. 320-225	ad. No. 89, 2000
	am. No. 83, 2004
s. 320-230	ad. No. 89, 2000
	am. No. 16, 2003
	rs. No. 83, 2004
	am. No. 41, 2005
s. 320-235	ad. No. 89, 2000
	rs. No. 83, 2004
s. 320-240	ad. No. 89, 2000
	am. No. 83, 2004
s. 320-245	ad. No. 89, 2000
	am. No. 83, 2004
s. 320-246	ad. No. 83, 2004
	am. No. 83, 2004; No. 15, 2007; No. 19, 2010; No 81, 2016
s. 320-247	ad. No. 83, 2004
	am. No. 15, 2007; No 81, 2016
	ed C163
s. 320-250	ad. No. 89, 2000
	am. No. 83, 2004; No 81, 2016
s. 320-255	ad. No. 89, 2000
	am. No. 77, 2001; No. 83, 2004; No 81, 2016
Link note to s. 320-255	rep. No. 169, 2001
Subdivision 320-I
Subdivision 320-I	ad. No. 23, 2005
s. 320-300	ad. No. 23, 2005
	am. No. 117, 2007; No 10, 2018
s. 320-305	ad. No. 23, 2005
	am. No. 117, 2007; No 10, 2018
s. 320-310	ad. No. 23, 2005
s. 320-315	ad. No. 23, 2005
	am. No. 45, 2008; No 70, 2015
s. 320-320	ad. No. 23, 2005
	am. No. 45, 2008; No 70, 2015
s. 320-325	ad. No. 23, 2005
s. 320-330	ad. No. 23, 2005
s. 320-335	ad. No. 23, 2005
s. 320-340	ad. No. 23, 2005
s. 320-345	ad. No. 23, 2005
Division 321
Division 321	ad. No. 79, 2010
Subdivision 321-A
s 321-10	ad No 79, 2010
	am No 52, 2024
s 321-15	ad No 79, 2010
	am No 52, 2024
s 321-20	ad No 79, 2010
	rs No 52, 2024
s. 321-25	ad. No. 79, 2010
Subdivision 321-B
s 321-45	ad No 79, 2010
	am No 52, 2024
s 321-50	ad No 79, 2010
	am No 52, 2024
s 321-55	ad No 79, 2010
	am No 52, 2024
s 321-60	ad No 79, 2010
	rs No 52, 2024
Subdivision 321-C
s. 321-80	ad. No. 79, 2010
s. 321-85	ad. No. 79, 2010
s. 321-90	ad. No. 79, 2010
s. 321-95	ad. No. 79, 2010
Division 322
Division 322 heading	rs. No. 42, 2009
Division 322	ad. No. 169, 2001
s. 322-1	ad. No. 169, 2001
	am. No. 42, 2009
Link note to Guide	rep. No. 41, 2005
Subdivision 322-A
Subdivision 322-A heading	ad. No. 42, 2009
Group heading to s. 322-5	rep. No. 42, 2009
s. 322-5	ad. No. 169, 2001
s. 322-10	ad. No. 169, 2001
s. 322-15	ad. No. 169, 2001
Link note to s. 322-15	rep. No. 41, 2005
Subdivision 322-B
Subdivision 322-B	ad. No. 42, 2009
s. 322-20	ad. No. 42, 2009
s. 322-25	ad. No. 42, 2009
s. 322-30	ad. No. 42, 2009
	am No 10, 2018
Part 3-45
Link note to Part 3-45	rep. No. 41, 2005
Division 328
Division 328 heading	rs. No. 80, 2007
Division 328	ad. No. 78, 2001
Subdivision 328-A	rep. No. 80, 2007
s 328-5	ad No 78, 2001
	am No 41, 2005
	rs No 80, 2007
	am No 23, 2012; No 114, 2015
s 328-10	ad No 78, 2001
	rep No 41, 2005
	ad No 80, 2007
	am No 41, 2011; No 23, 2012; No 114, 2015; No 18, 2016; No 41, 2017; No 92, 2020
Subdivision 328-B
s. 328-50	ad. No. 78, 2001
Subdivision 328-C
Subdivision 328-C	rep. No. 41, 2005
	ad. No. 80, 2007
s. 328-100	ad. No. 78, 2001
	rep. No. 41, 2005
s. 328-105	ad. No. 78, 2001
	rep. No. 41, 2005
	ad. No. 80, 2007
s 328-110	ad No 78, 2001
	rep No 41, 2005
	ad No 80, 2007
	am No 42, 2009; No 41, 2011; No 36, 2012; No 37, 2012; No 41, 2017; No 92, 2020; No 40, 2023
s. 328-115	ad. No. 78, 2001
	rep. No. 41, 2005
	ad. No. 80, 2007
	am. No. 42, 2009; No. 41, 2011
s. 328-120	ad. No. 80, 2007
s. 328-125	ad. No. 80, 2007
	am No 119, 2013
s. 328-130	ad. No. 80, 2007
	am. No. 42, 2009; No. 84, 2013
Subdivision 328-D
Subdivision 328-D heading	rs. No. 80, 2007
s. 328-170	ad. No. 78, 2001
	am. No. 80, 2007; No. 23, 2012; No 96, 2014
Link note to Guide	rep. No. 41, 2005
s 328-175	ad No 78, 2001
	am No 170, 2001; No 119, 2002; No 20, 2004; No 41, 2005; No 80, 2007; No 93, 2011; No 23, 2012; No 67, 2015; No 126, 2017
s 328-180	ad No 78, 2001
	am No 119, 2002; No 80, 2007; No 23, 2012; No 96, 2014; No 67, 2015; No 56, 2017; No 109, 2018; No 51, 2019; No 22, 2020; No 61, 2020; No 92, 2020
s. 328-185	ad. No. 78, 2001
	am. No. 80, 2007; No. 23, 2012
s. 328-190	ad. No. 78, 2001
	am. No. 20, 2004; No. 41, 2005; No. 80, 2007; No. 23, 2012; No 96, 2014
s. 328-195	ad. No. 78, 2001
	am. No. 80, 2007; No. 23, 2012
s. 328-200	ad. No. 78, 2001
	am. No. 20, 2004; No. 41, 2005; No. 80, 2007; No. 23, 2012; No 96, 2014
s. 328-205	ad. No. 78, 2001
	am. No. 20, 2004; No. 41, 2005; No. 80, 2007; No. 23, 2012
s 328-210	ad No 78, 2001
	am No 80, 2007; No 23, 2012; No 96, 2014; No 67, 2015; No 56, 2017; No 109, 2018; No 51, 2019; No 22, 2020; No 61, 2020; No 92, 2020
s. 328-215	ad. No. 78, 2001
	am. No. 23, 2012; No 96, 2014
s. 328-220	ad. No. 78, 2001
	am. No. 41, 2005
	rs. No. 80, 2007
	am. No. 23, 2012
s. 328-225	ad. No. 78, 2001
	am. No. 119, 2002; No. 20, 2004; No. 41, 2005; No. 80, 2007 (as am. by No. 8, 2010); No. 23, 2012
s. 328-230	ad. No. 78, 2001
s. 328-235	ad. No. 78, 2001
	am. No. 80, 2007
Group heading to s. 328-237	ad. No. 23, 2012 rep No 96, 2014
s. 328-237	ad. No. 23, 2012
	rep No 96, 2014
s. 328-240	ad. No. 20, 2004
	rep. No. 41, 2005
Group heading to s. 328-243	ad. No. 23, 2012
s. 328-243	ad. No. 20, 2004
	am. No. 41, 2005; No. 80, 2007; No. 23, 2012; No 18, 2016
s. 328-245	ad. No. 20, 2004
s. 328-247	ad. No. 20, 2004
	am. No. 41, 2005; No. 80, 2007; No. 23, 2012
s 328-250	ad No 20, 2004
	am No 41, 2005; No 80, 2007; No 23, 2012; No 96, 2014; No 67, 2015; No 56, 2017; No 109, 2018; No 51, 2019; No 22, 2020; No 61, 2020; No 92, 2020
s 328-253	ad No 20, 2004
	am No 41, 2005; No 23, 2012; No 96, 2014; No 67, 2015; No 56, 2017; No 109, 2018; No 51, 2019; No 22, 2020; No 61, 2020; No 92, 2020
s. 328-255	ad. No. 20, 2004
	am. No. 41, 2005; No. 80, 2007; No. 23, 2012
s. 328-257	ad. No. 20, 2004
Subdivision 328-E
Subdivision 328-E heading	rs No 80, 2007
	am No 92, 2020
s 328-280	ad No 78, 2001
	am No 80, 2007; No 92, 2020
Link note to Guide	rep. No. 41, 2005
s 328-285	ad No 78, 2001
	am No 80, 2007; No 15, 2017; No 92, 2020
s. 328-290	ad. No. 78, 2001
	rep. No. 80, 2007
s. 328-295	ad. No. 78, 2001
	am. No. 119, 2002; No. 101, 2006; No. 80, 2007
Subdivision 328-F
Subdivision 328-F	rep No 80, 2007
	ad No 114, 2015
s 328-350	ad No 114, 2015
	am No 52, 2016
	rs No 41, 2017
s 328-355	ad No 114, 2015
	am No 52, 2016
s 328-357	ad No 41, 2017
s 328-360	ad No 78, 2001
	rep No 80, 2007
	ad No 114, 2015
	am No 52, 2016; No 41, 2017
Link note to Guide	rep. No. 41, 2005
s 328-365	ad No 78, 2001
	am No 41, 2005
	rep No 80, 2007
	ad No 114, 2015
s 328-370	ad No 78, 2001
	rep No 80, 2007
	ad No 114, 2015
s 328-375	ad No 78, 2001
	am No 41, 2005
	rep No 80, 2007
	ad No 114, 2015
s. 328-380	ad. No. 78, 2001
	am. No. 41, 2005
	rep. No. 80, 2007
Subdivision 328-G
Subdivision 328-G	rep. No. 80, 2007
	ad No 18, 2016
s 328-420	ad No 18, 2016
s 328-425	ad No 18, 2016
s 328-430	ad No 78, 2001
	rep No 80, 2007
	ad No 18, 2016
	am No 64, 2020
Link note to Guide	rep. No. 41, 2005
s. 328-435	ad. No. 78, 2001
	rep. No. 80, 2007
	ad No 18, 2016
s. 328-440	ad. No. 78, 2001
	rep. No. 80, 2007
	ad No 18, 2016
s 328-445	ad No 18, 2016
s 328-450	ad No 18, 2016
s 328-455	ad No 18, 2016
s 328-460	ad No 18, 2016
s 328-465	ad No 18, 2016
s 328-470	ad No 18, 2016
s 328-475	ad No 18, 2016
Division 330	rep. No. 77, 2001
s. 330-1	rep. No. 77, 2001
s. 330-5	am. No. 16, 1998
	rep. No. 77, 2001
s. 330-10	am. No. 16, 1998
	rep. No. 77, 2001
s. 330-15	am. No. 121, 1997; No. 16, 1998; No. 72, 2001
	rep. No. 77, 2001
s. 330-20	rep. No. 77, 2001
s. 330-25	rep. No. 77, 2001
s. 330-30	rep. No. 77, 2001
s. 330-35	rep. No. 77, 2001
s. 330-40	rep. No. 77, 2001
s. 330-60	am. No. 147, 1997; No. 176, 1999
	rep. No. 77, 2001
s. 330-80	am. No. 121, 1997; No. 16, 1998; No. 72, 2001
	rep. No. 77, 2001
s. 330-85	rep. No. 77, 2001
s. 330-90	rep. No. 77, 2001
s. 330-95	am. No. 121, 1997
	rep. No. 77, 2001
s. 330-100	rep. No. 77, 2001
s. 330-105	rep. No. 77, 2001
s. 330-110	am. No. 16, 1998
	rep. No. 77, 2001
s. 330-115	rep. No. 77, 2001
s. 330-120	rep. No. 77, 2001
s. 330-125	rep. No. 77, 2001
s. 330-145	rep. No. 77, 2001
Link note to Guide	ad. No. 16, 1998
	rep. No. 77, 2001
s. 330-150	rep. No. 77, 2001
s. 330-155	rep. No. 77, 2001
s. 330-160	rep. No. 77, 2001
s. 330-165	rep. No. 77, 2001
s. 330-170	rep. No. 77, 2001
s. 330-175	am. No. 16, 1998
	rep. No. 77, 2001
s. 330-180	rep. No. 77, 2001
s. 330-185	rep. No. 77, 2001
s. 330-190	rep. No. 77, 2001
s. 330-195	rep. No. 77, 2001
s. 330-200	rep. No. 77, 2001
s. 330-205	rep. No. 77, 2001
s. 330-210	rep. No. 77, 2001
s. 330-215	rep. No. 77, 2001
s. 330-235	rep. No. 77, 2001
s. 330-240	rep. No. 77, 2001
s. 330-245	rep. No. 77, 2001
s. 330-250	rep. No. 77, 2001
s. 330-255	rep. No. 77, 2001
s. 330-260	rep. No. 77, 2001
s. 330-265	rep. No. 77, 2001
s. 330-270	rep. No. 77, 2001
s. 330-275	rep. No. 77, 2001
Link note to Guide	am. No. 16, 1998
	rep. No. 77, 2001
s. 330-300	rep. No. 77, 2001
s. 330-305	rep. No. 77, 2001
s. 330-310	rep. No. 77, 2001
s. 330-315	rep. No. 77, 2001
s. 330-320	rep. No. 77, 2001
s. 330-325	rep. No. 77, 2001
s. 330-330	rep. No. 77, 2001
s. 330-335	ad. No. 169, 1999
	am. No. 89, 2000
	rep. No. 77, 2001
s. 330-340	ad. No. 169, 1999
	rep. No. 77, 2001
s. 330-350	rep. No. 77, 2001
s. 330-370	am. No. 121, 1997; No. 16, 1998; No. 72, 2001
	rep. No. 77, 2001
s. 330-375	am. No. 121, 1997; No. 93, 1999
	rep. No. 77, 2001
s. 330-380	am. No. 121, 1997
	rep. No. 77, 2001
s. 330-385	rep. No. 77, 2001
s. 330-390	rep. No. 77, 2001
s. 330-395	rep. No. 77, 2001
s. 330-400	rep. No. 77, 2001
s. 330-405	rep. No. 77, 2001
s. 330-410	rep. No. 77, 2001
s. 330-415	rep. No. 77, 2001
s. 330-435	am. No. 16, 1998; No. 72, 2001
	rep. No. 77, 2001
s. 330-440	rep. No. 77, 2001
s. 330-445	rep. No. 77, 2001
s. 330-450	rep. No. 77, 2001
s. 330-455	rep. No. 77, 2001
s. 330-475	rep. No. 77, 2001
Link note to Guide	ad. No. 16, 1998
	rep. No. 77, 2001
s. 330-480	am. No. 121, 1997; No. 72, 2001
	rep. No. 77, 2001
s. 330-485	am. No. 121, 1997
	rep. No. 77, 2001
s. 330-490	am. No. 176, 1999
	rep. No. 77, 2001
s. 330-495	rs. No. 66, 2000
	rep. No. 77, 2001
s. 330-500	rep. No. 77, 2001
s. 330-520	am. No. 121, 1997; No. 176, 1999
	rep. No. 77, 2001
s. 330-540	rep. No. 77, 2001
s. 330-545	am. No. 121, 1997
	rep. No. 77, 2001
s. 330-547	am. No. 16, 1998
	rep. No. 77, 2001
s. 330-550	rep. No. 77, 2001
s. 330-552	ad. No. 121, 1997
	rep. No. 77, 2001
s. 330-555	rep. No. 77, 2001
s. 330-560	am. No. 176, 1999
	rep. No. 77, 2001
s. 330-580	rep. No. 77, 2001
s. 330-585	rep. No. 121, 1997
s. 330-590	am. No. 121, 1997
	rep. No. 77, 2001
s. 330-595	rep. No. 77, 2001
s. 330-600	rep. No. 77, 2001
s. 330-605	rep. No. 77, 2001
Link note to s. 330-605	rs. No. 46, 1998
	rep. No. 77, 2001
Division 345	ad. No. 45, 2008
	rep No 70, 2015
s. 345-1	ad. No. 45, 2008
	rep No 70, 2015
s. 345-5	ad. No. 45, 2008
	rep No 70, 2015
s. 345-10	ad. No. 45, 2008
	am. No. 93, 2011
	rep No 70, 2015
s. 345-15	ad. No. 45, 2008
	rep No 70, 2015
s. 345-20	ad. No. 45, 2008
	rep No 70, 2015
s. 345-25	ad. No. 92, 2008
	rep No 70, 2015
s. 345-30	ad. No. 92, 2008
	rep No 70, 2015
s. 345-50	ad. No. 45, 2008
	rep No 70, 2015
s. 345-100	ad. No. 45, 2008
	am. No. 31, 2011
	rep No 70, 2015
s. 345-110	ad. No. 45, 2008
	rep No 70, 2015
s. 345-115	ad. No. 45, 2008
	rep No 70, 2015
Division 355
Division 355	ad. No. 93, 2011
s. 355-1	ad. No. 93, 2011
Subdivision 355-A
s. 355-5	ad. No. 93, 2011
Subdivision 355-B
s. 355-20	ad. No. 93, 2011
s 355-25	ad No 93, 2011
	ed C235
s. 355-30	ad. No. 93, 2011
s. 355-35	ad. No. 93, 2011
Subdivision 355-C
s 355-100	ad No 93, 2011
	am No 124, 2013; No 13, 2015; No 55, 2016; No 92, 2020
s 355-105	ad No 93, 2011
	am No 92, 2020
s 355-110	ad No 93, 2011
s 355-115	ad No 92, 2020
Subdivision 355-D
s. 355-200	ad. No. 93, 2011
s. 355-205	ad. No. 93, 2011
s 355-210	ad No 93, 2011
	am No 15, 2017
s 355-215	ad No 93, 2011
	am No 15, 2017
s 355-220	ad No 93, 2011
	am No 15, 2017
s. 355-225	ad. No. 93, 2011
Subdivision 355-E
Subdivision 355-E heading	am No 92, 2020
s 355-300	ad No 93, 2011
	am No 92, 2020
s. 355-305	ad. No. 93, 2011
s. 355-310	ad. No. 93, 2011
s 355-315	ad No 93, 2011
	am No 92, 2020
Subdivision 355-F
s. 355-400	ad. No. 93, 2011
	am No 101, 2013; No 110, 2014
s. 355-405	ad. No. 93, 2011
s. 355-410	ad. No. 93, 2011
s. 355-415	ad. No. 93, 2011
Subdivision 355-G
Subdivision 355-G	rs No 92, 2020
s 355-430	ad No 93, 2011
	rs No 92, 2020
s 355-435	ad No 93, 2011
	rs No 92, 2020
s 355-440	ad No 93, 2011
	rs No 92, 2020
s 355-445	ad No 93, 2011
	rs No 92, 2020
s 355-446	ad No 92, 2020
s 355-447	ad No 92, 2020
s 355-448	ad No 92, 2020
s 355-449	ad No 92, 2020
s 355-450	ad No 93, 2011
	rs No 92, 2020
Subdivision 355-H
Subdivision 355-H	rs No 92, 2020
s 355-455	ad No 92, 2020
s 355-460	ad No 93, 2011
	rs No 92, 2020
s 355-465	ad No 93, 2011
	rs No 92, 2020
s 355-466	ad No 92, 2020
s 355-467	ad No 92, 2020
s 355-468	ad No 92, 2020
s 355-470	ad No 93, 2011
	rep No 92, 2020
s 355-475	ad No 93, 2011
	rs No 92, 2020
Subdivision 355-I
s. 355-480	ad. No. 93, 2011
Subdivision 355-J
s. 355-500	ad. No. 93, 2011
s. 355-505	ad. No. 93, 2011
s. 355-510	ad. No. 93, 2011
s. 355-515	ad. No. 93, 2011
s. 355-520	ad. No. 93, 2011
s 355-525	ad No 93, 2011
	am No 13, 2015; No 92, 2020
s 355-530	ad No 93, 2011
	am No 92, 2020
s. 355-535	ad. No. 93, 2011
s. 355-540	ad. No. 93, 2011
s. 355-545	ad. No. 93, 2011
Subdivision 355-K
s. 355-580	ad. No. 93, 2011
Subdivision 355-W
s. 355-700	ad. No. 93, 2011
	rep No 88, 2013
s. 355-705	ad. No. 93, 2011
	am No 63, 2016; No 101, 2021
s 355-710	ad No 93, 2011
	am No 63, 2016; No 101, 2021; No 38, 2024
s 355-715	ad No 93, 2011
	am No 92, 2020
s 355-720	ad No 13, 2015
	rep No 92, 2020
s 355-750	ad No 13, 2015
	rep No 92, 2020
Division 360
Division 360	ad No 54, 2016
Subdivision 360-A
s 360-5	ad No 54, 2016
s 360-10	ad No 54, 2016
s 360-15	ad No 54, 2016
	am No 8, 2020
s 360-20	ad No 54, 2016
s 360-25	ad No 54, 2016
	am No 8, 2020
s 360-30	ad No 54, 2016
	am No 8, 2020
s 360-35	ad No 54, 2016
	am No 8, 2020
s 360-40	ad No 54, 2016
	am No 8, 2020; No 92, 2020
s 360-45	ad No 54, 2016
s 360-50	ad No 54, 2016
s 360-55	ad No 54, 2016
s 360-60	ad No 54, 2016
s 360-65	ad No 54, 2016
Division 373	ad. No. 46, 1998
	rep. No. 77, 2001
s. 373-1	ad. No. 46, 1998
	rep. No. 77, 2001
s. 373-5	ad. No. 46, 1998
	rep. No. 77, 2001
s. 373-10	ad. No. 46, 1998
	am. No. 39, 1999
	rep. No. 77, 2001
s. 373-15	ad. No. 46, 1998
	rep. No. 77, 2001
s. 373-20	ad. No. 46, 1998
	rep. No. 77, 2001
s. 373-25	ad. No. 46, 1998
	rep. No. 77, 2001
s. 373-30	ad. No. 46, 1998
	am. Nos. 94 and 176, 1999
	rep. No. 77, 2001
s. 373-35	ad. No. 46, 1998
	am. No. 140, 2000
	rep. No. 77, 2001
s. 373-40	ad. No. 46, 1998
	rep. No. 77, 2001
s. 373-45	ad. No. 46, 1998
	am. No. 176, 1999
	rep. No. 77, 2001
s. 373-50	ad. No. 46, 1998
	rep. No. 77, 2001
s. 373-55	ad. No. 46, 1998
	rep. No. 77, 2001
s. 373-60	ad. No. 46, 1998
	am. No. 39, 1999
	rep. No. 77, 2001
s. 373-65	ad. No. 46, 1998
	rep. No. 77, 2001
s. 373-70	ad. No. 46, 1998
	am. No. 176, 1999
	rep. No. 77, 2001
s. 373-75	ad. No. 46, 1998
	rep. No. 77, 2001
s. 373-80	ad. No. 46, 1998
	rep. No. 77, 2001
s. 373-85	ad. No. 46, 1998
	rep. No. 77, 2001
s. 373-90	ad. No. 46, 1998
	rep. No. 77, 2001
s. 373-95	ad. No. 46, 1998
	am. No. 176, 1999
	rep. No. 77, 2001
s. 373-100	ad. No. 46, 1998
	am. No. 176, 1999
	rep. No. 77, 2001
s. 373-105	ad. No. 46, 1998
	rep. No. 77, 2001
Division 375	rep. No. 164, 2007
Link note to Div. 375	rep. No. 41, 2005
s. 375-800	rep. No. 164, 2007
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s. 375-805	am. No. 41, 1998; No. 101, 2006; No. 97, 2008
	rep. No. 164, 2007
s. 375-810	rep. No. 164, 2007
s. 375-815	rep. No. 164, 2007
s. 375-820	rep. No. 164, 2007
Link note to s. 375-820	rs. No. 121, 1997
	rep. No. 108, 1998
Subdivision 375-H	ad. No. 108, 1998
	rep. No. 164, 2007
s. 375-850	ad. No. 108, 1998
	am. No. 58, 2005
	rep. No. 164, 2007
s. 375-855	ad. No. 108, 1998
	am. No. 58, 2005
	rep. No. 164, 2007
s. 375-860	ad. No. 108, 1998
	am. No. 58, 2005
	rep. No. 164, 2007
s. 375-865	ad. No. 108, 1998
	am. No. 58, 2005; No. 88, 2009
	rep. No. 164, 2007
s. 375-870	ad. No. 108, 1998
	rep. No. 164, 2007
s. 375-872	ad. No. 66, 2000
	am. No. 55, 2001; No. 58, 2006; No. 79, 2007
	rep. No. 164, 2007
s. 375-875	ad. No. 108, 1998
	am. No. 58, 2005
	rep. No. 164, 2007
s. 375-880	ad. No. 108, 1998
	am. No. 58, 2006
	rep. No. 164, 2007
Link note to s. 375-880	rs. No. 54, 1999
	rep. No. 27, 2002
Division 376
Division 376	ad. No. 27, 2002
	rs. No. 164, 2007
Subdivision 376-A
s 376-1	ad No 27, 2002
	rs No 164, 2007
	am No 67, 2024
s 376-2	ad No 27, 2002
	rs No 164, 2007
	am No 147, 2011; No 127, 2021; No 67, 2024
s. 376-5	ad. No. 27, 2002
	am. No. 41, 2005
	rs. No. 164, 2007
Subdivision 376-B
s. 376-10	ad. No. 27, 2002
	rs. No. 164, 2007
	am. No. 164, 2007; No. 42, 2009; No. 88, 2009; No. 61, 2011
s 376-15	ad No 27, 2002
	am No 41, 2005; No 162, 2005
	rs No 164, 2007
	am No 147, 2011; No 67, 2024
s. 376-17	ad. No. 162, 2005
	rep. No. 164, 2007
s 376-20	ad No 27, 2002
	rs No 164, 2007
	am No 61, 2011; No 85, 2013; No 67, 2024
s. 376-25	ad. No. 27, 2002
	am. No. 162, 2005
	rs. No. 164, 2007
	rep. No. 61, 2011
	ad. No. 85, 2013
s 376-27	ad No 67, 2024
s 376-28	ad No 67, 2024
s 376-29	ad No 67, 2024
s. 376-30	ad. No. 27, 2002
	rs. No. 164, 2007
s 376-32	ad No 67, 2024
s. 376-35	ad. No. 27, 2002
	am. No. 162, 2005
	rs. No. 164, 2007
	am. No. 164, 2007; No. 42, 2009
s. 376-40	ad. No. 27, 2002
	rs. No. 164, 2007
	am. No. 147, 2011
s. 376-45	ad. No. 27, 2002
	rs. No. 164, 2007
	am. No. 61, 2011; No. 85, 2013
s. 376-50	ad. No. 27, 2002
	am. No. 41, 2005
	rs. No. 164, 2007
s 376-55	ad No 27, 2002
	rs No 164, 2007
	am No 164, 2007; No 13, 2008; No 42, 2009; No 147, 2011; No 136, 2012; No 127, 2021
s 376-60	ad No 27, 2002
	rep No 133, 2003
	ad No 164, 2007
	am No 127, 2021
s 376-65	ad No 27, 2002
	rs No 164, 2007
	am No 147, 2011; No 85, 2013; No 127, 2021; No 67, 2024
s. 376-70	ad. No. 27, 2002
	rs. No. 164, 2007
s. 376-75	ad. No. 27, 2002
	rs. No. 164, 2007
s. 376-80	ad. No. 27, 2002
	rep. No. 164, 2007
s. 376-85	ad. No. 27, 2002
	rep. No. 164, 2007
s. 376-90	ad. No. 27, 2002
	rep. No. 164, 2007
s. 376-95	ad. No. 27, 2002
	rep. No. 164, 2007
s. 376-100	ad. No. 27, 2002
	rep. No. 164, 2007
s. 376-105	ad. No. 27, 2002
	am. No. 58, 2006
	rep. No. 164, 2007
s. 376-110	ad. No. 27, 2002
	am. No. 58, 2006
	rep. No. 164, 2007
Link note to s. 376-110	rep. No. 41, 2005
Subdivision 376-C
s. 376-125	ad. No. 164, 2007
	am. No. 147, 2011
s. 376-130	ad. No. 164, 2007
	am. No. 61, 2011
s. 376-135	ad. No. 164, 2007
	am. No. 147, 2011
s. 376-140	ad. No. 164, 2007
	am. No. 61, 2011
s. 376-145	ad. No. 164, 2007
s. 376-150	ad. No. 164, 2007
	am. No. 147, 2011
s. 376-155	ad. No. 164, 2007
s. 376-160	ad. No. 164, 2007
s. 376-165	ad. No. 164, 2007
s 376-170	ad No 164, 2007
	am No 13, 2008; No 41, 2011; No 147, 2011; No 85, 2013; No 84, 2018; No 127, 2021
s. 376-175	ad. No. 164, 2007
s. 376-180	ad. No. 164, 2007
	am. No. 61, 2011
s. 376-185	ad. No. 147, 2011
Subdivision 376-D
s. 376-230	ad. No. 164, 2007
	am. No. 88, 2009; No. 61, 2011
s. 376-235	ad. No. 164, 2007
s. 376-240	ad. No. 164, 2007
	am. No. 88, 2009
s 376-245	ad No 164, 2007
	am No 38, 2024
s 376-247	ad No 141, 2020
	am No 67, 2024
s 376-250	ad No 164, 2007
	am No 38, 2024
s 376-255	ad No 164, 2007
	am No 38, 2024
s. 376-260	ad. No. 164, 2007
s 376-265	ad. No. 164, 2007
s. 376-270	ad. No. 164, 2007
s. 376-275	ad. No. 164, 2007
Division 378
Division 378	ad No 29, 2023
s 378-1	ad No 29, 2023
Subdivision 378-A
s 378-10	ad No 29, 2023
s 378-15	ad No 29, 2023
s 378-20	ad No 29, 2023
s 378-25	ad No 29, 2023
s 378-30	ad No 29, 2023
Subdivision 378-B
s 378-35	ad No 29, 2023
s 378-40	ad No 29, 2023
s 378-45	ad No 29, 2023
s 378-50	ad No 29, 2023
Subdivision 378-C
s 378-55	ad No 29, 2023
s 378-60	ad No 29, 2023
s 378-65	ad No 29, 2023
s 378-70	ad No 29, 2023
	am No 38, 2024
s 378-75	ad No 29, 2023
s 378-80	ad No 29, 2023
Subdivision 378-D
s 378-85	ad No 29, 2023
	am No 38, 2024
s 378-90	ad No 29, 2023
	am No 38, 2024
s 378-95	ad No 29, 2023
s 378-100	ad No 29, 2023
s 378-105	ad No 29, 2023
s 378-110	ad No 29, 2023
s 378-115	ad No 29, 2023
Division 380
Division 380	ad. No. 54, 1999
	rep. No. 77, 2001
	ad. No. 130, 2008
s. 380-1	ad. No. 130, 2008
Subdivision 380-A
Group heading to s. 380-5	ad. No. 62, 2011
s. 380-5	ad. No. 54, 1999
	rep. No. 77, 2001
	ad. No. 130, 2008
	rs. No. 62, 2011
Group heading to s. 380-10	ad. No. 62, 2011
s. 380-10	ad. No. 54, 1999
	rep. No. 77, 2001
	ad. No. 130, 2008
	rs. No. 62, 2011
s. 380-11	ad. No. 62, 2011
s. 380-12	ad. No. 62, 2011
s. 380-13	ad. No. 62, 2011
s. 380-14	ad. No. 62, 2011
	am. No. 62, 2011
Group heading to s. 380-15	ad. No. 62, 2011
s. 380-15	ad. No. 54, 1999
	rep. No. 77, 2001
	ad. No. 130, 2008
	rs. No. 62, 2011
	am No 70, 2015
s. 380-16	ad. No. 62, 2011
s. 380-17	ad. No. 62, 2011
s. 380-18	ad. No. 62, 2011
s. 380-20	ad. No. 54, 1999
	rep. No. 77, 2001
	ad. No. 130, 2008
	rs. No. 62, 2011
s. 380-25	ad. No. 54, 1999
	rep. No. 77, 2001
	ad. No. 130, 2008
s. 380-30	ad. No. 54, 1999
	rep. No. 77, 2001
	ad. No. 130, 2008
Group heading to s. 380-32	ad. No. 62, 2011
s. 380-32	ad. No. 62, 2011
Subdivision 380-B
s. 380-35	ad. No. 54, 1999
	rep. No. 77, 2001
	ad. No. 130, 2008
	am. No. 62, 2011
s. 380-40	ad. No. 54, 1999
	rep. No. 77, 2001
s. 380-45	ad. No. 54, 1999
	rep. No. 77, 2001
s. 380-50	ad. No. 54, 1999
	rep. No. 77, 2001
s. 380-55	ad. No. 54, 1999
	rep. No. 77, 2001
s. 380-60	ad. No. 54, 1999
	rep. No. 77, 2001
s. 380-65	ad. No. 54, 1999
	rep. No. 77, 2001
s. 380-70	ad. No. 54, 1999
	rep. No. 77, 2001
s. 380-75	ad. No. 54, 1999
	rep. No. 77, 2001
s. 380-80	ad. No. 54, 1999
	rep. No. 77, 2001
s. 380-85	ad. No. 54, 1999
	rep. No. 77, 2001
s. 380-90	ad. No. 54, 1999
	rep. No. 77, 2001
s. 380-95	ad. No. 54, 1999
	rep. No. 77, 2001
s. 380-100	ad. No. 54, 1999
	rep. No. 77, 2001
s. 380-105	ad. No. 54, 1999
	rep. No. 77, 2001
s. 380-110	ad. No. 54, 1999
	rep. No. 77, 2001
s. 380-115	ad. No. 54, 1999
	rep. No. 77, 2001
Division 385
Division 385	ad. No. 121, 1997
s. 385-1	ad. No. 121, 1997
s. 385-5	ad. No. 121, 1997
	am. No. 46, 1998; No. 54, 1999; No. 77, 2001
Link note to s. 385-5	rep. No. 41, 2005
Subdivision 385-E
s. 385-90	ad. No. 121, 1997
s. 385-95	ad. No. 121, 1997
	am. No. 176, 1999
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s. 385-100	ad. No. 121, 1997
	am. No. 176, 1999
s. 385-105	ad. No. 121, 1997
	am. No. 176, 1999
s. 385-110	ad. No. 121, 1997
	am. No. 176, 1999
s. 385-115	ad. No. 121, 1997
s. 385-120	ad. No. 121, 1997
	am. No. 176, 1999
s. 385-125	ad. No. 121, 1997
Subdivision 385-F
s. 385-130	ad. No. 121, 1997
Subdivision 385-G
s. 385-135	ad. No. 121, 1997
	am. No. 12, 2012
Subdivision 385-H
s. 385-145	ad. No. 121, 1997
s. 385-150	ad. No. 121, 1997
s. 385-155	ad. No. 121, 1997
s. 385-160	ad. No. 121, 1997
s. 385-163	ad. No. 121, 1997
	am. No. 136, 2011
s. 385-165	ad. No. 121, 1997
s. 385-170	ad. No. 121, 1997
Link note to s. 385-170	rep. No. 41, 2005
Subdivision 385-J	ad. No. 132, 2011
	rep No 83, 2014
s. 385-175	ad. No. 132, 2011
	rep No 83, 2014
s. 385-180	ad. No. 132, 2011
	rep No 83, 2014
s. 385-185	ad. No. 132, 2011
	rep No 83, 2014
s. 385-190	ad. No. 132, 2011
	rep No 83, 2014
s. 385-195	ad. No. 132, 2011
	rep No 83, 2014
s. 385-200	ad. No. 132, 2011
	rep No 83, 2014
s. 385-205	ad. No. 132, 2011
	rep No 83, 2014
s. 385-210	ad. No. 132, 2011
	rep No 83, 2014
s. 385-215	ad. No. 132, 2011
	rep No 83, 2014
s. 385-220	ad. No. 132, 2011
	rep No 83, 2014
s. 385-225	ad. No. 132, 2011
	rep No 83, 2014
s. 385-230	ad. No. 132, 2011
	rep No 83, 2014
s. 385-235	ad. No. 132, 2011
	am. No. 184, 2012
	rep No 83, 2014
Division 387	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-1	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-50	ad. No. 121, 1997
	am. No. 91, 1998
	rep. No. 77, 2001
Link note to Guide	ad. No. 16, 1998
	rep. No. 77, 2001
s. 387-55	ad. No. 121, 1997
	am. No. 72, 2001
	rep. No. 77, 2001
s. 387-60	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-65	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-70	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-75	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-80	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-85	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-90	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-120	ad. No. 121, 1997
	am. No. 91, 1998
	rep. No. 77, 2001
Link note to Guide	ad. No. 16, 1998
	rep. No. 77, 2001
s. 387-125	ad. No. 121, 1997
	am. No. 91, 1998; No. 72, 2001
	rep. No. 77, 2001
s. 387-130	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-135	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-140	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-145	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-150	ad. No. 121, 1997
	rep. No. 77, 2001
Link note to s. 387-150	rep. No. 46, 1998
s. 387-160	ad. No. 46, 1998
	rep. No. 77, 2001
s. 387-162	ad. No. 46, 1998
	rep. No. 77, 2001
s. 387-165	ad. No. 46, 1998
	am. No. 72, 2001
	rep. No. 77, 2001
s. 387-170	ad. No. 46, 1998
	rep. No. 77, 2001
s. 387-175	ad. No. 46, 1998
	rep. No. 77, 2001
s. 387-177	ad. No. 46, 1998
	rep. No. 77, 2001
s. 387-180	ad. No. 46, 1998
	rep. No. 77, 2001
s. 387-185	ad. No. 46, 1998
	rep. No. 77, 2001
s. 387-190	ad. No. 46, 1998
	rep. No. 77, 2001
s. 387-195	ad. No. 46, 1998
	rep. No. 77, 2001
s. 387-205	ad. No. 46, 1998
	rep. No. 77, 2001
s. 387-210	ad. No. 46, 1998
	rep. No. 77, 2001
s. 387-300	ad. No. 121, 1997
	rep. No. 77, 2001
Link note to Guide	ad. No. 16, 1998
	rep. No. 77, 2001
s. 387-305	ad. No. 121, 1997
	am. No. 54, 1999; No. 72, 2001
	rep. No. 77, 2001
s. 387-310	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-315	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-320	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-350	ad. No. 121, 1997
	rep. No. 77, 2001
Link note to Guide	ad. No. 16, 1998
	rep. No. 77, 2001
s. 387-355	ad. No. 121, 1997
	am. No. 54, 1999; No. 72, 2001
	rep. No. 77, 2001
s. 387-360	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-365	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-370	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-375	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-380	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-390	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-400	ad. No. 121, 1997
	rep. No. 77, 2001
Link note to Guide	ad. No. 16, 1998
	rep. No. 77, 2001
s. 387-405	ad. No. 121, 1997
	am. No. 72, 2001
	rep. No. 77, 2001
s. 387-410	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-415	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-420	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-450	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-455	ad. No. 121, 1997
	rep. No. 77, 2001
Link note to Guide	ad. No. 16, 1998
	rep. No. 77, 2001
s. 387-460	ad. No. 121, 1997
	am. No. 72, 2001
	rep. No. 77, 2001
s. 387-465	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-470	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-475	ad. No. 121, 1997
	am. Nos. 164 and 176, 1999
	rep. No. 77, 2001
s. 387-480	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-485	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-490	ad. No. 121, 1997
	am. No. 46, 1998; No. 176, 1999
	rep. No. 77, 2001
s. 387-495	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-500	ad. No. 121, 1997
	rep. No. 77, 2001
s. 387-505	ad. No. 121, 1997
	am. No. 72, 2001
	rep. No. 77, 2001
Link note to s. 387-505	ad. No. 91, 1998
	rep. No. 77, 2001
Division 388	ad. No. 91, 1998
	rep. No. 77, 2001
s. 388-50	ad. No. 91, 1998
	rep. No. 77, 2001
s. 388-55	ad. No. 91, 1998
	am. No. 69, 1999
	rep. No. 77, 2001
s. 388-60	ad. No. 91, 1998
	am. No. 69, 1999
	rep. No. 77, 2001
Link note to s. 388-60	ad. No. 16, 1998
	rs. No. 46, 1998
	rep. No. 77, 2001
Division 392
Division 392	ad. No. 46, 1998
s. 392-1	ad. No. 46, 1998
s 392-5	ad No 46, 1998
	am No 83, 1999; No 94, 1999; No 15, 2017
Subdivision 392-A
s 392-10	ad No 46, 1998
	am No 15, 2017
s. 392-15	ad. No. 46, 1998
	am. No. 15, 2007
s. 392-20	ad. No. 46, 1998
	am. No. 62, 2011; No 53, 2016
s. 392-22	ad. No. 62, 2011
s 392-25	ad No 46, 1998
	am No 15, 2017
Subdivision 392-B
s. 392-30	ad. No. 46, 1998
Link note to Guide	ad. No. 94, 1999
	rep. No. 41, 2005
s. 392-35	ad. No. 46, 1998
	am. No. 83, 1999
s. 392-40	ad. No. 46, 1998
s 392-45	ad No 46, 1998
	am No 15, 2007; No 28, 2023
s. 392-50	ad. No. 46, 1998
s. 392-55	ad. No. 46, 1998
Subdivision 392-C
s. 392-60	ad. No. 46, 1998
s. 392-65	ad. No. 46, 1998
	am. No. 94, 1999
Link note to Guide	ad. No. 94, 1999
	rep. No. 41, 2005
s. 392-70	ad. No. 46, 1998
s. 392-75	ad. No. 46, 1998
s 392-80	ad No 46, 1998
	am No 79, 2010; No 28, 2023
s. 392-85	ad. No. 46, 1998
s. 392-90	ad. No. 46, 1998
Subdivision 392-D
s 392-95	ad No 46, 1998
	am No 92, 2020
Division 393
Division 393	ad. No. 79, 2010
s. 393-1	ad. No. 79, 2010
	am. No. 147, 2011; No 52, 2016
Subdivision 393-A
s. 393-5	ad. No. 79, 2010
	am No 62, 2011; No 34, 2014
s. 393-10	ad. No. 79, 2010
	am No 34, 2014
s. 393-15	ad. No. 79, 2010
	am. No. 147, 2011; No 13, 2014; No 52, 2016
s 393-16	ad No 34, 2014
s 393-17	ad No 52, 2016
Subdivision 393-B
s. 393-20	ad. No. 79, 2010
s. 393-25	ad. No. 79, 2010
	am. No. 62, 2011; No 52, 2016
s. 393-27	ad. No. 62, 2011
s. 393-28	ad. No. 62, 2011
s. 393-30	ad. No. 79, 2010
	am No 52, 2016
	ed C158
s. 393-35	ad. No. 79, 2010
	am. Nos. 62 and 147, 2011; No 52, 2016
s 393-37	ad No 52, 2016
s. 393-40	ad. No. 79, 2010
	am. No. 147, 2011; No. 84, 2013; No 13, 2014; No 52, 2016
s. 393-45	ad. No. 79, 2010
Subdivision 393-C
s. 393-50	ad. No. 79, 2010
s. 393-55	ad. No. 79, 2010
	am. No. 147, 2011; No 13, 2014
s. 393-60	ad. No. 79, 2010
Division 394
Division 394	ad. No. 79, 2007
s. 394-1	ad. No. 79, 2007
s. 394-5	ad. No. 79, 2007
s. 394-10	ad. No. 79, 2007
	am. No. 56, 2010
s. 394-15	ad. No. 79, 2007
s. 394-20	ad. No. 79, 2007
s. 394-25	ad. No. 79, 2007
s. 394-30	ad. No. 79, 2007
s. 394-35	ad. No. 79, 2007
s. 394-40	ad. No. 79, 2007
s. 394-45	ad. No. 79, 2007
Division 396	ad. No. 16, 1998
	rep. No. 41, 2011
s. 396-5	ad. No. 16, 1998
	am. No. 88, 2009
	rep. No. 41, 2011
s. 396-10	ad. No. 16, 1998
	rep. No. 41, 2011
Link note to Guide	rep. No. 41, 2005
s. 396-15	ad. No. 16, 1998
	am. No. 58, 2006; No. 97, 2008
	rep. No. 41, 2011
s. 396-20	ad. No. 16, 1998
	rep. No. 41, 2011
s. 396-25	ad. No. 16, 1998
	am. No. 58, 2006; No. 97, 2008
	rep. No. 41, 2011
Link note to Guide	rep. No. 41, 2005
s. 396-30	ad. No. 16, 1998
	am. No. 15, 2009
	rep. No. 41, 2011
s. 396-35	ad. No. 16, 1998
	am. No. 58, 2006
	rep. No. 41, 2011
s. 396-40	ad. No. 16, 1998
	am. No. 88, 2009
	rep. No. 41, 2011
Link note to Guide	rep. No. 41, 2005
s. 396-45	ad. No. 16, 1998
	am. No. 77, 2001
	rep. No. 41, 2011
s. 396-50	ad. No. 16, 1998
	rep. No. 41, 2011
s. 396-55	ad. No. 16, 1998
	rep. No. 41, 2011
Link note to Guide	rep. No. 41, 2005
s. 396-60	ad. No. 16, 1998
	rep. No. 41, 2011
s. 396-65	ad. No. 16, 1998
	am. No. 88, 2009
	rep. No. 41, 2011
s. 396-70	ad. No. 16, 1998
	am. No. 88, 2009
	rep. No. 41, 2011
s. 396-75	ad. No. 16, 1998
	am. No. 41, 2005; No. 164, 2007; No. 88, 2009
	rep. No. 41, 2011
s. 396-80	ad. No. 16, 1998
	am. No. 88, 2009
	rep. No. 41, 2011
s. 396-85	ad. No. 16, 1998
	am. No. 164, 2007
	rep. No. 41, 2011
s. 396-90	ad. No. 16, 1998
	am. No. 88, 2009
	rep. No. 41, 2011
s. 396-95	ad. No. 16, 1998
	rep. No. 145, 2010
s. 396-100	ad. No. 16, 1998
	am. No. 88, 2009
	rep. No. 145, 2010
s. 396-105	ad. No. 16, 1998
	am. No. 146, 1999; No. 88, 2009
	rep. No. 41, 2011
s. 396-110	ad. No. 16, 1998
	am. No. 88, 2009
	rep. No. 41, 2011
Link note to s. 396-110	rep. No. 41, 2005
Division 400	ad. No. 46, 1998
	rep. No. 77, 2001
s. 400-1	ad. No. 46, 1998
	rep. No. 77, 2001
s. 400-15	ad. No. 46, 1998
	am. No. 72, 2001
	rep. No. 77, 2001
s. 400-20	ad. No. 46, 1998
	am. No. 176, 1999
	rep. No. 77, 2001
s. 400-55	ad. No. 46, 1998
	rep. No. 77, 2001
s. 400-60	ad. No. 46, 1998
	rep. No. 77, 2001
s. 400-65	ad. No. 46, 1998
	am. No. 176, 1999
	rep. No. 77, 2001
s. 400-100	ad. No. 46, 1998
	rep. No. 77, 2001
Division 402	ad. No. 42, 2009
	rep. No. 84, 2013
s. 402-1	ad. No. 42, 2009
	rep. No. 84, 2013
s. 402-750	ad. No. 42, 2009
	rep. No. 84, 2013
s. 402-755	ad. No. 42, 2009
	rep. No. 84, 2013
s. 402-760	ad. No. 42, 2009
	rep. No. 84, 2013
s. 402-765	ad. No. 42, 2009
	rep. No. 84, 2013
s. 402-770	ad. No. 42, 2009
	rep. No. 84, 2013
s. 402-775	ad. No. 42, 2009
	rep. No. 84, 2013
s. 402-780	ad. No. 42, 2009
	rep. No. 84, 2013
Division 405
Division 405	ad. No. 46, 1998
s. 405-1	ad. No. 46, 1998
s. 405-5	ad. No. 46, 1998
	am. No. 83, 1999; No. 94, 1999
s. 405-10	ad. No. 46, 1998
	am. No. 94, 1999
Subdivision 405-A
s. 405-15	ad. No. 46, 1998
	am. No. 101, 2006
Subdivision 405-B
s. 405-20	ad. No. 46, 1998
s. 405-25	ad. No. 46, 1998
	am. No. 58, 2006
s. 405-30	ad. No. 46, 1998
	am. No. 101, 2006; No. 15, 2007
s. 405-35	ad. No. 46, 1998
s. 405-40	ad. No. 46, 1998
Subdivision 405-C
s. 405-45	ad. No. 46, 1998
	am. No. 101, 2006; No. 12, 2012
s. 405-50	ad. No. 46, 1998
	am. No. 41, 2005; No. 101, 2006
Link note to s. 405-50	rs. No. 68, 2002
	rep. No. 23, 2005
Division 410
Division 410	ad. No. 23, 2005
	rs. No. 126, 2009
s. 410-1	ad. No. 23, 2005
	rs. No. 126, 2009
Subdivision 410-A
s. 410-5	ad. No. 23, 2005
	rs. No. 126, 2009
s. 410-50	ad. No. 126, 2009
Division 415
Division 415	ad No 124, 2013
s 415-1	ad No 124, 2013
	am No 77, 2014
Subdivision 415-A
s 415-5	ad No 124, 2013
Subdivision 415-B
s 415-10	ad No 124, 2013
s 415-15	ad No 124, 2013
	am No 124, 2013; No 77, 2014; No 70, 2015
s 415-20	ad No 124, 2013
	am No 77, 2014; No 70, 2015
s 415-25	ad No 124, 2013
s 415-30	ad No 124, 2013
s 415-35	ad No 124, 2013
	am No 7, 2019
s 415-40	ad No 124, 2013
	am No 7, 2019
s 415-45	ad No 124, 2013
Subdivision 415-C
s 415-50	ad No 124, 2013
	am No 77, 2014
s 415-55	ad No 124, 2013
	am No 77, 2014
s 415-60	ad No 124, 2013
	am No 77, 2014
s 415-65	ad No 124, 2013
	am No 77, 2014
s 415-70	ad No 124, 2013
	am No 77, 2014
s 415-75	ad No 124, 2013
	am No 77, 2014
s 415-80	ad No 124, 2013
	am No 77, 2014
s 415-85	ad No 124, 2013
	am No 77, 2014; No 38, 2024
s 415-90	ad No 124, 2013
	am No 77, 2014
s 415-95	ad No 124, 2013
	am No 77, 2014; No 21, 2015
s 415-100	ad No 124, 2013
	am No 126, 2015
Division 417
Division 417	ad No 59, 2019
s 417-1	ad No 59, 2019
Subdivision 417-A
s 417-5	ad No 59, 2019
s 417-10	ad No 59, 2019
Subdivision 417-B
s 417-25	ad No 59, 2019
s 417-30	ad No 59, 2019
s 417-35	ad No 59, 2019
s 417-40	ad No 59, 2019
s 417-45	ad No 59, 2019
s 417-50	ad No 59, 2019
Subdivision 417-C
s 417-65	ad No 59, 2019
s 417-70	ad No 59, 2019
s 417-75	ad No 59, 2019
	ed C197
Subdivision 417-D
s 417-90	ad No 59, 2019
s 417-95	ad No 59, 2019
s 417-100	ad No 59, 2019
s 417-105	ad No 59, 2019
s 417-110	ad No 59, 2019
Subdivision 417-E
s 417-125	ad No 59, 2019
Subdivision 417-F
s 417-140	ad No 59, 2019
Division 418
Division 418	ad No 21, 2015
s 418-1	ad No 21, 2015
	rs No 15, 2018
	am No 72, 2021
Subdivision 418-A
s 418-5	ad No 21, 2015
Subdivision 418-B
Subdivision 418-B heading	rs No 15, 2018
Group heading to s 418-10	rs No 15, 2018
s 418-10	ad No 21, 2015
s 418-15	ad No 21, 2015
	am No 15, 2017
s 418-20	ad No 21, 2015
Group heading to s 418-25	rs No 15, 2018
s 418-25	ad No 21, 2015
s 418-30	ad No 21, 2015
Subdivision 418-C
Subdivision 418-C heading	rs No 15, 2018
s 418-50	ad No 21, 2015
	am No 15, 2018
s 418-55	ad No 21, 2015
	am No 15, 2018
Subdivision 418-D
Subdivision 418-D	rs No 15, 2018
s 418-70	ad No 21, 2015
	am No 93, 2017
	rs No 15, 2018
	am No 72, 2021
s 418-75	ad No 21, 2015
	rs No 15, 2018
s 418-80	ad No 21, 2015
	am No 21, 2015 (as rep by No 15, 2017); No 15, 2017
	rs No 15, 2018
s 418-81	ad No 15, 2018
	am No 72, 2021
s 418-82	ad No 15, 2018
	am No 72, 2021
s 418-85	ad No 21, 2015
	rs No 15, 2018
	am No 72, 2021
s 418-90	ad No 21, 2015
	am No 93, 2017
	rep No 15, 2018
s 418-95	ad No 21, 2015
	rs No 15, 2018
Subdivision 418-DA
Subdivision 418-DA heading	ed C180
Subdivision 418-DA	ad No 15, 2018
s 418-100	ad No 15, 2018
s 418-101	ad No 15, 2018
s 418-102	ad No 15, 2018
s 418-103	ad No 15, 2018
	am No 72, 2021
s 418-104	ad No 15, 2018
Subdivision 418-E
Subdivision 418-E	rs No 15, 2018
s 418-110	ad No 21, 2015
	rs No 15, 2018
s 418-111	ad No 15, 2018
s 418-115	ad No 21, 2015
	rs No 15, 2018
s 418-116	ad No 15, 2018
s 418-120	ad No 21, 2015
	rs No 15, 2018
s 418-125	ad No 21, 2015
	rs No 15, 2018
s 418-130	ad No 21, 2015
	rs No 15, 2018
s 418-135	ad No 72, 2021
Subdivision 418-F
s 418-150	ad No 21, 2015
	am No 15, 2018
s 418-151	ad No 15, 2018
s 418-155	ad No 21, 2015
s 418-160	ad No 21, 2015
	rs No 15, 2018
s 418-165	ad No 21, 2015
s 418-170	ad No 21, 2015
s 418-175	ad No 21, 2015
s 418-180	ad No 21, 2015
s 418-185	ad No 21, 2015
	am No 15, 2018
Subdivision 418-G
Subdivision 418-G	ad No 15, 2018
s 418-190	ad No 15, 2018
Division 419
Division 419	ad No 9, 2025
s 419-1	ad No 9, 2025
Subdivision 419-A
s 419-5	ad No 9, 2025
s 419-10	ad No 9, 2025
s 419-15	ad No 9, 2025
s 419-20	ad No 9, 2025
Subdivision 419-B
s 419-25	ad No 9, 2025
s 419-30	ad No 9, 2025
Subdivision 419-C
s 419-35	ad No 9, 2025
s 419-40	ad No 9, 2025
s 419-45	ad No 9, 2025
s 419-50	ad No 9, 2025
s 419-55	ad No 9, 2025
s 419-60	ad No 9, 2025
s 419-65	ad No 9, 2025
s 419-70	ad No 9, 2025
s 419-75	ad No 9, 2025
s 419-80	ad No 9, 2025
s 419-85	ad No 9, 2025
s 419-90	ad No 9, 2025
Subdivision 419-D
s 419-95	ad No 9, 2025
s 419-100	ad No 9, 2025
s 419-105	ad No 9, 2025
Subdivision 419-E
s 419-110	ad No 9, 2025
s 419-115	ad No 9, 2025
s 419-120	ad No 9, 2025
s 419-125	ad No 9, 2025
s 419-130	ad No 9, 2025
s 419-135	ad No 9, 2025
Subdivision 419-F
s 419-140	ad No 9, 2025
s 419-145	ad No 9, 2025
s 419-150	ad No 9, 2025
s 419-155	ad No 9, 2025
Part 3-50
Part 3-50	ad. No. 132, 2011
Division 420
s. 420-1	ad. No. 132, 2011
s. 420-5	ad. No. 132, 2011
Subdivision 420-A
s. 420-10	ad. No. 132, 2011
	am No 83, 2014; No 14, 2023
s. 420-12	ad. No. 132, 2011
s 420-13	ad No 28, 2023
Subdivision 420-B
s. 420-15	ad. No. 132, 2011
	am No 83, 2014
s. 420-20	ad. No. 132, 2011
	am. No. 88, 2013; No 101, 2013; No 83, 2014
s. 420-21	ad. No. 132, 2011
	am No 83, 2014
s. 420-22	ad. No. 132, 2011
Subdivision 420-C
s. 420-25	ad. No. 132, 2011
s. 420-30	ad. No. 132, 2011
	am. No. 88, 2013; No 101, 2013
s. 420-35	ad. No. 132, 2011
	am No 83, 2014
s. 420-40	ad. No. 132, 2011
s. 420-41	ad. No. 132, 2011
s. 420-42	ad. No. 132, 2011
s. 420-43	ad. No. 132, 2011
	rep No 83, 2014
Subdivision 420-D
s. 420-45	ad. No. 132, 2011
s. 420-50	ad. No. 132, 2011
s. 420-51	ad. No. 132, 2011
	am No 83, 2014
s. 420-52	ad. No. 132, 2011
	am No 83, 2014; No 14, 2023
s. 420-53	ad. No. 132, 2011
s. 420-54	ad. No. 132, 2011
s. 420-55	ad. No. 132, 2011
	am No 83, 2014
s. 420-57	ad. No. 132, 2011
	am No 83, 2014
s. 420-58	ad. No. 132, 2011
	rep No 83, 2014
s. 420-60	ad. No. 132, 2011
	am No 83, 2014; No 21, 2015
s 420-62	ad No 28, 2023
Subdivision 420-E
s 420-65	ad No 132, 2011
	am No 83, 2014; No 28, 2023
s 420-70	ad No 132, 2011
	am No 83, 2014; No 28, 2023
Division 421
Division 421	ad No 9, 2025
s 421-1	ad No 9, 2025
Subdivision 421-A
s 421-5	ad No 9, 2025
s 421-10	ad No 9, 2025
s 421-15	ad No 9, 2025
s 421-20	ad No 9, 2025
s 421-25	ad No 9, 2025
s 421-30	ad No 9, 2025
s 421-35	ad No 9, 2025
s 421-40	ad No 9, 2025
s 421-45	ad No 9, 2025
Subdivision 421-B
s 421-50	ad No 9, 2025
s 421-55	ad No 9, 2025
s 421-60	ad No 9, 2025
s 421-65	ad No 9, 2025
s 421-70	ad No 9, 2025
Subdivision 421-C
s 421-75	ad No 9, 2025
s 421-80	ad No 9, 2025
s 421-85	ad No 9, 2025
Part 3-80
Part 3-80	ad. No. 12, 2012
Division 615
Division 615	ad No 133, 2014
s 615-1	ad No 133, 2014
Subdivision 615-A
s 615-5	ad No 133, 2014
s 615-10	ad No 133, 2014
	am No 15, 2017
Subdivision 615-B
s 615-15	ad No 133, 2014
s 615-20	ad No 133, 2014
s 615-25	ad No 133, 2014
s 615-30	ad No 133, 2014
s 615-35	ad No 133, 2014
	am No 10, 2018
Subdivision 615-C
s 615-40	ad No 133, 2014
s 615-45	ad No 133, 2014
s 615-50	ad No 133, 2014
s 615-55	ad No 133, 2014
s 615-60	ad No 133, 2014
Subdivision 615-D
s 615-65	ad No 133, 2014
Division 620
Subdivision 620-A
s. 620-5	ad. No. 12, 2012
s. 620-10	ad. No. 12, 2012
s. 620-15	ad. No. 12, 2012
s. 620-20	ad. No. 12, 2012
s. 620-25	ad. No. 12, 2012
s. 620-30	ad. No. 12, 2012
s. 620-40	ad. No. 12, 2012
	am. No. 88, 2013
s. 620-50	ad. No. 12, 2012
Part 3-90
Part 3-90	ad. No. 68, 2002
Division 700
s. 700-1	ad. No. 68, 2002
s. 700-5	ad. No. 68, 2002
Link note to Guide	rep. No. 41, 2005
s. 700-10	ad. No. 68, 2002
Division 701
s. 701-1	ad. No. 68, 2002
	am. No. 143, 2007
s. 701-5	ad. No. 68, 2002
	am. No. 117, 2002; No. 147, 2005; No. 93, 2011; No 7, 2019
s. 701-10	ad. No. 68, 2002
	am. No. 83, 2004; No. 58, 2006; No. 132, 2011; No. 99, 2012
s. 701-15	ad. No. 68, 2002
	am. No. 117, 2002; No. 83, 2004
s. 701-20	ad. No. 68, 2002
	am. No. 83, 2004
s 701-25	ad No 68, 2002
	am No 90, 2002; No 16, 2003; No 132, 2011; No 15, 2017
s. 701-30	ad. No. 68, 2002
	am. No. 117, 2002; Nos. 16 and 107, 2003; No. 147, 2005; No. 164, 2007
s 701-35	ad No 68, 2002
	am No 90, 2002; No 132, 2011; No 15, 2017
s. 701-40	ad. No. 68, 2002
	am. No. 117, 2002; No. 56, 2010; No. 93, 2011
s. 701-45	ad. No. 68, 2002
	am. No. 16, 2003; No. 83, 2004
s. 701-50	ad. No. 68, 2002
	am. No. 83, 2004
s. 701-55	ad. No. 68, 2002
	am. No. 90, 2002; Nos. 16 and 107, 2003; No. 58, 2006; No. 15, 2009; No. 56, 2010; Nos. 93 and 132, 2011; No. 99, 2012; No 110, 2014
s. 701-56	ad. No. 56, 2010
	am. No. 99, 2012
s. 701-58	ad. No. 83, 2004
	am. No. 15, 2009; No. 56, 2010; No. 132, 2011; No. 99, 2012
s. 701-60	ad. No. 68, 2002
	am. No. 16, 2003; No. 83, 2004; No 14, 2018
s 701-60A	ad No 14, 2018
s. 701-61	ad. No. 15, 2009
s. 701-63	ad. No. 99, 2012
	rs. No. 99, 2012
s. 701-65	ad. No. 68, 2002
s. 701-67	ad. No. 99, 2012
s. 701-70	ad. No. 68, 2002
	am. No. 90, 2002; No. 58, 2006
s. 701-75	ad. No. 68, 2002
	am. No. 90, 2002; No. 16, 2003; No. 58, 2006
s. 701-80	ad. No. 68, 2002
	am. No. 90, 2002; No. 107, 2003
s. 701-85	ad. No. 68, 2002
Link note to s. 701-85	rep. No. 41, 2005
s. 701-90	ad. No. 56, 2010
	rep. No. 99, 2012
	ad. No. 99, 2012
	rep. No. 99, 2012
Division 703
s. 703-1	ad. No. 68, 2002
Link note to Guide	rep. No. 41, 2005
s. 703-5	ad. No. 68, 2002
	am No. 117, 2002; No 133, 2014
s. 703-10	ad. No. 68, 2002
s. 703-15	ad. No. 68, 2002
	am. No. 16, 2003; No. 97, 2008
s 703-20	ad No 68, 2002
	am No 90, 2002; No 16, 2003; No 9, 2007; No 136, 2012; No 8, 2022
s. 703-25	ad. No. 68, 2002
	am. No. 41, 2005; No 53, 2016
s 703-30	ad No 68, 2002
	am No 23, 2005; No 117, 2007; No 11, 2016
s. 703-33	ad. No. 16, 2003
s. 703-35	ad. No. 68, 2002
	am. No. 56, 2007; No. 133, 2009
s. 703-37	ad. No. 117, 2007
	am No 10, 2018
s. 703-40	ad. No. 68, 2002
s. 703-45	ad. No. 68, 2002
	rs. No. 16, 2003
s. 703-50	ad. No. 68, 2002
	am. No. 16, 2003; No. 56, 2010; No. 14, 2012; No. 18, 2012; No 96, 2014; No 43, 2019
s. 703-55	ad. No. 68, 2002
s. 703-58	ad. No. 56, 2010
s. 703-60	ad. No. 68, 2002
	am. No. 83, 2004; No. 56, 2010
Link note to s. 703-60(3)	rep. No. 117, 2002
s. 703-65	ad. No. 117, 2002
	am No 133, 2014
s. 703-70	ad. No. 117, 2002
	am No 133, 2014
s. 703-75	ad. No. 117, 2002
	am. No. 16, 2003; No. 147, 2005; No. 56, 2010; No. 114, 2010; No 133, 2014
s. 703-80	ad. No. 117, 2002
	am No 133, 2014
Link note to s. 703-80	rep. No. 41, 2005
Division 705
s. 705-1	ad. No. 68, 2002
Subdivision 705-A
s. 705-5	ad. No. 68, 2002
Link note to Guide	rep. No. 41, 2005
s. 705-10	ad. No. 68, 2002
s. 705-15	ad. No. 68, 2002
	am. No. 117, 2002; No. 16, 2003
s. 705-20	ad. No. 68, 2002
s 705-25	ad No 68, 2002
	am No 16, 2003; No 23, 2005; No 164, 2007; No 56, 2010; No 41, 2011; No 99, 2012; No 59, 2019; No 127, 2021
s. 705-27	ad. No. 56, 2010
s 705-30	ad No 68, 2002
	am No 90, 2002; No 164, 2007; No 15, 2009; No 132, 2011; No 15, 2017
s. 705-35	ad. No. 68, 2002
	am. No. 16, 2003; No. 67, 2003; No. 56, 2010; No. 99, 2012
s. 705-40	ad. No. 68, 2002
	rs. No. 90, 2002
	am. No. 107, 2003; No. 132, 2011; No. 99, 2012
s 705-45	ad No 68, 2002
	am No 90, 2002; No 107, 2003; No 22, 2020; No 92, 2020
s. 705-47	ad. No. 83, 2004
	am. No. 101, 2006
s. 705-50	ad. No. 68, 2002
	am. No. 90, 2002; No. 23, 2005; No. 101, 2006; No. 56, 2010
	rep. No. 56, 2010
s 705-55	ad No 68, 2002
	am No 83, 2004; No 56, 2010; No 64, 2020
s 705-56	ad No 23, 2005
	am No 56, 2010; No 127, 2021
s. 705-56A	ad. No. 99, 2012
	rep. No. 99, 2012
s. 705-57	ad. No. 117, 2002
	am. No. 83, 2004; No. 101, 2006; No. 56, 2010; No. 132, 2011
s. 705-58	ad. No. 67, 2003
	am. No. 56, 2010
s. 705-59	ad. No. 67, 2003
	am. No. 83, 2004; No. 56, 2010
s 705-60	ad No 68, 2002
	am No 117, 2002; No 16, 2003; No 23, 2005; No 56, 2010; No 23, 2024
s. 705-62	ad. No. 56, 2010
s 705-65	ad No 68, 2002
	am No 90, 2002; No 117, 2002; No 16, 2003; No 107, 2003; No 83, 2004; No 101, 2006; No 97, 2008; No 56, 2010; No 23, 2024
s 705-70	ad No 68, 2002
	am No 90, 2002; No 16, 2003; No 56, 2010; No 14, 2018; No 52, 2024
s 705-75	ad No 68, 2002
	am No 90, 2002; No 16, 2003; No 97, 2008; No 14, 2018; No 64, 2020; No 23, 2024
s 705-76	ad No 14, 2018
	am No 14, 2018
s. 705-80	ad. No. 68, 2002
	am. No. 56, 2010; No 14, 2018
s. 705-85	ad. No. 68, 2002
	am. No. 117, 2007; No. 56, 2010
s 705-90	ad No 68, 2002
	rs No 90, 2002
	am No 117, 2002; No 16, 2003; No 23, 2005; No 41, 2005; No 56, 2010; No 66, 2015; No 41, 2017; No 14, 2018
s. 705-93	ad. No. 16, 2003
	am. No. 101, 2006; No. 56, 2010
s. 705-95	ad. No. 68, 2002
	am. No. 90, 2002; No. 23, 2005
s. 705-100	ad. No. 68, 2002
	am. No. 90, 2002
s 705-102	ad No 23, 2024
s 705-105	ad No 68, 2002
	am No 117, 2002; No 23, 2024
s. 705-110	ad. No. 68, 2002
	am. No. 90, 2002; No. 97, 2008
s 705-112	ad No 23, 2024
s. 705-115	ad. No. 68, 2002
	am. No. 90, 2002; No. 56, 2010; No. 12, 2012
Group heading to s. 705-120	rep. No. 90, 2002
s. 705-120	ad. No. 68, 2002
	rep. No. 90, 2002
s. 705-125	ad. No. 68, 2002
	am. No. 117, 2002; No. 56, 2010
Link note to s. 705-125	rep. No. 90, 2002
Subdivision 705-B
Subdivision 705-B	ad. No. 90, 2002
s. 705-130	ad. No. 90, 2002
Link note to Guide	rep. No. 41, 2005
s. 705-135	ad. No. 90, 2002
s. 705-140	ad. No. 90, 2002
s. 705-145	ad. No. 90, 2002
	am. No. 56, 2010
s. 705-147	ad. No. 16, 2003
	am. Nos. 58 and 101, 2006; No. 56, 2010
s. 705-150	ad. No. 90, 2002
	am. No. 16, 2003; Nos. 58 and 101, 2006
	rep. No. 56, 2010
s. 705-155	ad. No. 90, 2002
	rs. No. 16, 2003
	am. No. 101, 2006
s 705-160	ad No 90, 2002
	rs No 16, 2003
	am No 58, 2006; No 23, 2024
s. 705-163	ad. No. 117, 2002
	am. No. 101, 2006; No. 132, 2011
s. 705-165	ad. No. 90, 2002
	rep. No. 56, 2010
Link note to s. 705-165	rep. No. 117, 2002
Subdivision 705-C
Subdivision 705-C	ad. No. 117, 2002
s. 705-170	ad. No. 117, 2002
Link note to Guide	rep. No. 41, 2005
s. 705-175	ad. No. 117, 2002
s. 705-180	ad. No. 117, 2002
s. 705-185	ad. No. 117, 2002
s. 705-190	ad. No. 117, 2002
	am. No. 101, 2006
	rep. No. 56, 2010
s. 705-195	ad. No. 117, 2002
	am. No. 56, 2010
s. 705-200	ad. No. 117, 2002
	am. No. 117, 2007; No. 56, 2010
s. 705-205	ad. No. 117, 2002
	rep. No. 56, 2010
Subdivision 705-D
Subdivision 705-D	ad. No. 117, 2002
s. 705-210	ad. No. 117, 2002
Link note to Guide	rep. No. 41, 2005
s. 705-215	ad. No. 117, 2002
s. 705-220	ad. No. 117, 2002
s. 705-225	ad. No. 117, 2002
	am. No. 56, 2010
s. 705-227	ad. No. 16, 2003
	am. Nos. 58 and 101, 2006; No. 56, 2010
s. 705-230	ad. No. 117, 2002
	rs. No. 16, 2003
s 705-235	ad No 117, 2002
	rs No 16, 2003
	am No 58, 2006; No 23, 2024
s. 705-240	ad. No. 117, 2002
	am. No. 132, 2011
s. 705-245	ad. No. 117, 2002
	rep. No. 56, 2010
Link note to s. 705-245	rep. No. 16, 2003
Subdivision 705-E
Subdivision 705-E	ad. No. 16, 2003
s. 705-300	ad. No. 16, 2003
Link note to Guide	rep. No. 41, 2005
s. 705-305	ad. No. 16, 2003
s. 705-310	ad. No. 16, 2003
s. 705-315	ad. No. 16, 2003
s. 705-320	ad. No. 16, 2003
Link note to s. 705-320	rep. No. 41, 2005
Division 707
Subdivision 707-A
Subdivision 707-A heading	rs No 88, 2013
s. 707-100	ad. No. 68, 2002
	am No 88, 2013
s. 707-105	ad. No. 68, 2002
Link note to Guide	rep. No. 41, 2005
s. 707-110	ad. No. 68, 2002
	am. No. 143, 2007; No 88, 2013
s. 707-115	ad. No. 68, 2002
	am No 88, 2013
s. 707-120	ad. No. 68, 2002
	am No. 147, 2005; No. 164, 2007; No 124, 2013; No 7, 2019
s. 707-125	ad. No. 68, 2002
	am. No. 142, 2003; No. 147, 2005; No. 164, 2007; No 124, 2013; No 7, 2019
s. 707-130	ad. No. 68, 2002
	am No. 143, 2007; No. 41, 2011; No 124, 2013
s. 707-135	ad. No. 68, 2002
	am. No. 147, 2005; No. 164, 2007; No 7, 2019
s. 707-140	ad. No. 68, 2002
	am. No. 79, 2010; No 7, 2019
s. 707-145	ad. No. 68, 2002
s. 707-150	ad. No. 68, 2002
Subdivision 707-B
s. 707-200	ad. No. 68, 2002
Link note to Guide	rep. No. 41, 2005
s. 707-205	ad. No. 68, 2002
	am. No. 83, 2004; No. 147, 2005; No 130, 2015
s. 707-210	ad. No. 68, 2002
	am. No. 117, 2002; No. 16, 2003; No. 147, 2005; No. 164, 2007; No 7, 2019
Subdivision 707-C
s. 707-300	ad. No. 68, 2002
	am No 124, 2013
Link note to Guide	rep. No. 41, 2005
s. 707-305	ad. No. 68, 2002
	am. No. 58, 2006
s 707-310	ad No 68, 2002
	am No 142, 2003; No 143, 2007; No 97, 2008; No 14, 2009; No 66, 2015; No 41, 2017
s. 707-315	ad. No. 68, 2002
	am. No. 117, 2002
s. 707-320	ad. No. 68, 2002
	am. Nos. 13 and 58, 2006
s. 707-325	ad. No. 68, 2002
	am. No. 58, 2006; No. 117, 2007; No. 133, 2009; No. 88, 2013
s. 707-330	ad. No. 68, 2002
	am. No. 58, 2006
s. 707-335	ad. No. 68, 2002
	am. No. 117, 2002
s. 707-340	ad. No. 68, 2002
s. 707-345	ad. No. 68, 2002
Subdivision 707-D
s. 707-400	ad. No. 68, 2002
	am No 7, 2019
Link note to s. 707-400	rep. No. 41, 2005
s. 707-405	ad. No. 68, 2002
	rep. No. 16, 2003
s. 707-410	ad. No. 117, 2002
s. 707-415	ad. No. 88, 2009
	am. No. 79, 2010
Division 709
Subdivision 709-A
s. 709-50	ad. No. 68, 2002
Link note to Guide	rep. No. 41, 2005
s. 709-55	ad. No. 68, 2002
s. 709-60	ad. No. 68, 2002
	am. No. 90, 2002
s. 709-65	ad. No. 68, 2002
s. 709-70	ad. No. 68, 2002
	am. No. 90, 2002
s. 709-75	ad. No. 68, 2002
	am. No. 90, 2002
s. 709-80	ad. No. 68, 2002
	am. No. 117, 2007; No. 133, 2009
s. 709-85	ad. No. 68, 2002
Link note to s. 709-85	rep. No. 16, 2003
s. 709-90	ad. No. 16, 2003
Group heading to s. 709-95	ad. No. 16, 2003
s. 709-95	ad. No. 16, 2003
s 709-100	ad No 16, 2003
	am No 27, 2017
Subdivision 709-B
Subdivision 709-B	ad. No. 16, 2003
s. 709-150	ad. No. 16, 2003
Link note to Guide	rep. No. 41, 2005
s. 709-155	ad. No. 16, 2003
s. 709-160	ad. No. 16, 2003
s. 709-165	ad. No. 16, 2003
s. 709-170	ad. No. 16, 2003
s. 709-175	ad. No. 16, 2003
Subdivision 709-C
Subdivision 709-C	ad. No. 107, 2003
s. 709-180	ad. No. 107, 2003
s. 709-185	ad. No. 107, 2003
	am No 110, 2014
s. 709-190	ad. No. 107, 2003
	am No 110, 2014
Subdivision 709-D
Subdivision 709-D	ad. No. 41, 2005
s. 709-200	ad. No. 41, 2005
s. 709-205	ad. No. 41, 2005
	am. No. 162, 2005
s. 709-210	ad. No. 41, 2005
s. 709-215	ad. No. 41, 2005
	am. No. 162, 2005; No 110, 2014; No 7, 2019
Group heading to s. 709-220	ad. No. 162, 2005
s. 709-220	ad. No. 162, 2005
Division 711
s. 711-1	ad. No. 68, 2002
Link note to Guide	rep. No. 41, 2005
s. 711-5	ad. No. 68, 2002
	am. No. 117, 2002
s. 711-10	ad. No. 68, 2002
s. 711-15	ad. No. 68, 2002
	am. No. 117, 2002; No. 56, 2010
s. 711-20	ad. No. 68, 2002
	am. No. 90, 2002; No. 16, 2003; No. 56, 2010
s. 711-25	ad. No. 68, 2002
	am. No. 83, 2004; No. 56, 2010
s. 711-30	ad. No. 68, 2002
	am. No. 23, 2005; No. 14, 2009
s. 711-35	ad. No. 68, 2002
	am. No. 90, 2002; No. 56, 2010; No. 12, 2012
s 711-40	ad No 68, 2002
	rs No 14, 2018
s 711-45	ad No 68, 2002
	am No 90, 2002; No 23, 2005; No 41, 2005; No 117, 2007; No 56, 2010 (as am by No 41, 2011); No 12, 2012; No 14, 2018; No 127, 2021
s 711-46	ad No 14, 2018
	am No 14, 2018
s. 711-50	ad. No. 68, 2002
	rep. No. 90, 2002
s. 711-55	ad. No. 68, 2002
s. 711-60	ad. No. 68, 2002
	rep. No. 90, 2002
s. 711-65	ad. No. 68, 2002
	am. No. 117, 2002; No. 56, 2010
s. 711-70	ad. No. 68, 2002
	am. No. 117, 2002
	rs. No. 56, 2010
Link note to s. 711-70	rs. Nos. 90 and 117, 2002
	rep. No. 41, 2005
s. 711-75	ad. No. 56, 2010
Division 713
Division 713	ad. No. 117, 2002
Subdivision 713-A
s. 713-20	ad. No. 117, 2002
s. 713-25	ad. No. 117, 2002
	am. No. 23, 2005
s. 713-50	ad. No. 117, 2002
Link note to s. 713-50	rep. No. 16, 2003
Subdivision 713-C
Subdivision 713-C	ad. No. 83, 2004
s. 713-120	ad. No. 83, 2004
	am No 53, 2016
Link note to Guide	rep. No. 41, 2005
s. 713-125	ad. No. 83, 2004
	am No 53, 2016
s. 713-130	ad. No. 83, 2004
	am No 53, 2016
s. 713-135	ad. No. 83, 2004
s. 713-140	ad. No. 83, 2004
	am. No. 133, 2009; No 23, 2018
Subdivision 713-E
Subdivision 713-E	ad. No. 67, 2003
s. 713-200	ad. No. 67, 2003
	am. No. 83, 2004
Link note to Guide	rep. No. 41, 2005
s. 713-205	ad. No. 67, 2003
	am. No. 83, 2004
s. 713-210	ad. No. 67, 2003
s. 713-215	ad. No. 67, 2003
s. 713-220	ad. No. 67, 2003
s. 713-225	ad. No. 67, 2003
	am. No. 83, 2004; No. 143, 2007; No. 56, 2010; No. 132, 2011
s. 713-230	ad. No. 67, 2003
	rep. No. 56, 2010
s. 713-235	ad. No. 67, 2003
s. 713-240	ad. No. 67, 2003
	am. No. 83, 2004
s. 713-245	ad. No. 67, 2003
	rep. No. 56, 2010
Group heading to s. 713-250	ad. No. 83, 2004
s. 713-250	ad. No. 83, 2004
s. 713-255	ad. No. 83, 2004
s. 713-260	ad. No. 83, 2004
s. 713-265	ad. No. 83, 2004
	am. No. 56, 2010; No. 12, 2012
s. 713-270	ad. No. 83, 2004
	rep. No. 56, 2010
Link note to s. 713-270	rep. No. 41, 2005
Subdivision 713-L
Subdivision 713-L	ad. No. 16, 2003
s. 713-500	ad. No. 16, 2003
Link note to Guide	rep. No. 41, 2005
Group heading to s 713-505	rs. No. 41, 2005
s. 713-505	ad. No. 16, 2003
s. 713-510	ad. No. 16, 2003
	rs. No. 41, 2005
	am. No. 45, 2008; No 70, 2015
s. 713-510A	ad. No. 56, 2010
	am. No. 56, 2010 (as am. by No. 41, 2011); No 70, 2015
Group heading to s. 713-511	ad. No. 41, 2005
s. 713-511	ad. No. 41, 2005
Group heading to s. 713-515	ad. No. 41, 2005
s. 713-515	ad. No. 16, 2003
	am. No. 41, 2005; No. 45, 2008; No 70, 2015
s. 713-520	ad. No. 16, 2003
	am. No. 41, 2005; No. 45, 2008; No 70, 2015
s. 713-525	ad. No. 16, 2003
	rs. No. 83, 2004; No. 41, 2005; No. 45, 2008
	am No 70, 2015
Group heading to s. 713-530	ad. No. 41, 2005
s. 713-530	ad. No. 16, 2003
	am. No. 83, 2004
	rs. No. 41, 2005
	am. No. 45, 2008; No 70, 2015
Group heading to s. 713-535	ad. No. 41, 2005
s. 713-535	ad. No. 41, 2005
	am. No. 45, 2008; No 70, 2015
s. 713-540	ad. No. 41, 2005
Group heading to s. 713-545	ad. No. 41, 2005
s. 713-545	ad. No. 41, 2005
	am. No. 143, 2007; No. 45, 2008; No 70, 2015
s. 713-550	ad. No. 41, 2005
Group heading to s. 713-553	ad. No. 41, 2005
	rep. No. 56, 2010
s. 713-553	ad. No. 41, 2005
	rep. No. 56, 2010
s. 713-555	ad. No. 41, 2005
	am. No. 15, 2007
	rep. No. 56, 2010
s. 713-560	ad. No. 41, 2005
	am. No. 58, 2006
	rep. No. 56, 2010
Group heading to s. 713-565	ad. No. 41, 2005
s. 713-565	ad. No. 41, 2005
Group heading to s. 713-570	ad. No. 41, 2005
s. 713-570	ad. No. 41, 2005
	am. No. 45, 2008; No 70, 2015
Group heading to s. 713-575	ad. No. 41, 2005
s. 713-575	ad. No. 41, 2005
	am. No. 45, 2008; No 70, 2015
s. 713-580	ad. No. 41, 2005
	am. No. 45, 2008; No 70, 2015
s. 713-585	ad. No. 41, 2005
	am. No. 45, 2008; No 70, 2015
Subdivision 713-M
Subdivision 713-M	ad. No. 41, 2005
s. 713-700	ad. No. 41, 2005
s. 713-705	ad. No. 41, 2005
s 713-710	ad No 41, 2005
	am No 79, 2010; No 52, 2024
s. 713-715	ad. No. 41, 2005
s. 713-720	ad. No. 41, 2005
Link note to s. 713-720	rep. No. 41, 2005
s 713-725	ad No 56, 2010
	am No 52, 2024
Division 715
Division 715	ad. No. 16, 2003
Subdivision 715-A
s. 715-15	ad. No. 16, 2003
	am. No. 147, 2005; No. 164, 2007; No 7, 2019
Link note to s. 715-15	rep. No. 41, 2005
s. 715-25	ad. No. 16, 2003
s. 715-30	ad. No. 16, 2003
s. 715-35	ad. No. 16, 2003
Link note to s. 715-35	rep. No. 41, 2005
s. 715-50	ad. No. 16, 2003
	am. No. 147, 2005; No. 164, 2007; No. 56, 2010; No 7, 2019
s. 715-55	ad. No. 16, 2003
	am. No. 147, 2005; No. 164, 2007; No 7, 2019
s. 715-60	ad. No. 16, 2003
	am. No. 147, 2005; No. 164, 2007; No 7, 2019
Link note to s. 715-60	rep. No. 41, 2005
s. 715-70	ad. No. 16, 2003
	am. No. 83, 2004; No. 147, 2005; No. 164, 2007; No 7, 2019
s. 715-75	ad. No. 16, 2003
s. 715-80	ad. No. 16, 2003
s. 715-85	ad. No. 16, 2003
s. 715-90	ad. No. 16, 2003
	am. No. 142, 2003; No.12, 2012; No 7, 2019
s. 715-95	ad. No. 16, 2003
	am. No. 147, 2005; No. 164, 2007; No 7, 2019
s. 715-100	ad. No. 16, 2003
s. 715-105	ad. No. 16, 2003
s. 715-110	ad. No. 16, 2003
Link note to s. 715-110	rep. No. 41, 2005
s. 715-120	ad. No. 16, 2003
s. 715-125	ad. No. 16, 2003
s. 715-130	ad. No. 16, 2003
s. 715-135	ad. No. 16, 2003
Link note to s. 715-135	rep. No. 41, 2005
s. 715-145	ad. No. 16, 2003
	am. No. 12, 2012
Link note to s. 715-145	rep. No. 41, 2005
s. 715-155	ad. No. 16, 2003
s. 715-160	ad. No. 16, 2003
s. 715-165	ad. No. 16, 2003
Link note to s. 715-165	rep. No. 41, 2005
s. 715-175	ad. No. 16, 2003
s. 715-180	ad. No. 16, 2003
s. 715-185	ad. No. 16, 2003
Subdivision 715-B
s. 715-215	ad. No. 16, 2003
Link note to s. 715-215	rep. No. 41, 2005
s. 715-225	ad. No. 16, 2003
	am. No. 83, 2004
s. 715-230	ad. No. 16, 2003
	am. No. 56, 2010
Link note to s. 715-230	rep. No. 41, 2005
s. 715-240	ad. No. 16, 2003
s. 715-245	ad. No. 16, 2003
s. 715-250	ad. No. 16, 2003
s. 715-255	ad. No. 16, 2003
	am. No. 56, 2010
s. 715-260	ad. No. 16, 2003
Link note to s. 715-260	rep. No. 41, 2005
s. 715-265	ad. No. 56, 2010
s. 715-270	ad. No. 16, 2003
	am. No. 58, 2006; No. 56, 2010
Subdivision 715-C
s. 715-290	ad. No. 16, 2003
Subdivision 715-D
s. 715-310	ad. No. 16, 2003
Link note to s. 715-310	rep. No. 41, 2005
s. 715-355	ad. No. 16, 2003
	am. No. 147, 2005; No. 164, 2007; No 7, 2019
s. 715-360	ad. No. 16, 2003
	am. No. 147, 2005; No. 164, 2007; No 7, 2019
s. 715-365	ad. No. 16, 2003
Link note to s. 715-365	rep. No. 41, 2005
Subdivision 715-E
Subdivision 715-E	ad. No. 56, 2010
s. 715-370	ad. No. 56, 2010
Subdivision 715-F
Subdivision 715-F	ad. No. 15, 2009
s 715-375	ad No 15, 2009
	am No 99, 2012; No 14, 2018
s 715-378	ad No 99, 2012
	am No 14, 2018
s 715-379	ad No 14, 2018
s 715-379A	ad No 14, 2018
s. 715-380	ad. No. 15, 2009
s. 715-385	ad. No. 15, 2009
Subdivision 715-G
s. 715-410	ad. No. 16, 2003
Link note to s. 715-410	rep. No. 41, 2005
s. 715-450	ad. No. 16, 2003
	am. No. 56, 2010
Subdivision 715-H
Subdivision 715-H heading	rs. No. 56, 2010
s. 715-610	ad. No. 16, 2003
	am. No. 56, 2010
s. 715-615	ad. No. 16, 2003
	am. No. 117, 2007
s. 715-620	ad. No. 16, 2003
Link note to s. 715-620	ad. No. 83, 2004
	rep. No. 41, 2005
Subdivision 715-J
Subdivision 715-J	ad. No. 23, 2005
s. 715-660	ad. No. 23, 2005
	am. No. 15, 2009; No. 114, 2010; No. 132, 2011
s. 715-665	ad. No. 23, 2005
	am. No. 15, 2009
s. 715-670	ad. No. 23, 2005
s. 715-675	ad. No. 23, 2005
Subdivision 715-K
Subdivision 715-K	ad. No. 23, 2005
s. 715-700	ad. No. 23, 2005
s. 715-705	ad. No. 23, 2005
Subdivision 715-U
Subdivision 715-U	ad. No. 147, 2005
s. 715-875	ad. No. 147, 2005
s. 715-880	ad. No. 147, 2005
Subdivision 715-V
Subdivision 715-V	ad. No. 83, 2004
s. 715-900	ad. No. 83, 2004
	am. No. 56, 2010
Subdivision 715-W
Subdivision 715-W	ad. No. 14, 2009
s. 715-910	ad. No. 14, 2009
	am. No. 132, 2011
s. 715-915	ad. No. 14, 2009
s. 715-920	ad. No. 14, 2009
	am. No. 132, 2011
s. 715-925	ad. No. 14, 2009
Division 716
Division 716	ad. No. 117, 2002
Subdivision 716-A
s. 716-1	ad. No. 117, 2002
Link note to Guide	rep. No. 41, 2005
s. 716-15	ad. No. 117, 2002
s. 716-25	ad. No. 117, 2002
	am. No. 80, 2007
Link note to s. 716-25	rep. No. 41, 2005
s. 716-70	ad. No. 117, 2002
s. 716-75	ad. No. 117, 2002
s. 716-80	ad. No. 117, 2002
s. 716-85	ad. No. 117, 2002
s. 716-90	ad. No. 117, 2002
s. 716-95	ad. No. 117, 2002
s. 716-100	ad. No. 117, 2002
Link note to s. 716-100	rep. No. 23, 2005
Subdivision 716-E
Subdivision 716-E	ad. No. 23, 2005
s. 716-300	ad. No. 23, 2005
	am. No. 84, 2013; No 96, 2014
Subdivision 716-G
Subdivision 716-G	ad. No. 23, 2005
s. 716-330	ad. No. 23, 2005
	am. No. 56, 2010
s. 716-335	ad. No. 23, 2005
s. 716-340	ad. No. 23, 2005
	am. No. 56, 2010
s. 716-345	ad. No. 23, 2005
Subdivision 716-S
Subdivision 716-S heading	rs No 15, 2017
Subdivision 716-S	ad. No. 56, 2010
s. 716-400	ad. No. 56, 2010
s. 716-405	ad. No. 56, 2010
	rs. No. 99, 2012
	rep. No. 99, 2012
s. 716-410	ad. No. 56, 2010
	rs. No. 99, 2012
	rep. No. 99, 2012
s 716-440	ad No 14, 2018
	am No 64, 2020
Subdivision 716-V
Subdivision 716-V	ad. No. 93, 2011
s. 716-500	ad. No. 93, 2011
s. 716-505	ad. No. 93, 2011
s. 716-510	ad. No. 93, 2011
Subdivision 716-Z
s. 716-800	ad. No. 117, 2002
s. 716-805	ad. No. 147, 2005
	rep. No. 164, 2007
s. 716-850	ad. No. 117, 2002
	am. No. 147, 2005; No. 58, 2006; No. 164, 2007
s. 716-855	ad. No. 107, 2003
	am. No. 101, 2006
s. 716-860	ad. No. 56, 2010
Division 717
Division 717	ad. No. 90, 2002
Subdivision 717-A
Subdivision 717-A	rs. No. 143, 2007
s. 717-1	ad. No. 90, 2002
	rs. No. 143, 2007
Link note to Guide	rep. No. 41, 2005
s. 717-5	ad. No. 90, 2002
	rs. No. 143, 2007
s 717-10	ad No 90, 2002
	rs No 143, 2007
	am No 134, 2024
s. 717-15	ad. No. 90, 2002
	am. No. 83, 2004
	rep. No. 143, 2007
s. 717-20	ad. No. 90, 2002
	rep. No. 143, 2007
Link note to s. 717-20	rep. No. 117, 2002
s. 717-22	ad. No. 83, 2004
	rep. No. 143, 2007
s. 717-28	ad. No. 83, 2004
	rep. No. 143, 2007
s. 717-30	ad. No. 117, 2002
	rep. No. 143, 2007
Link note to s. 717-30	rep. No. 41, 2005
Subdivision 717-D
Subdivision 717-D heading	rs. No. 16, 2003; No. 114, 2010
s. 717-200	ad. No. 90, 2002
	am. No. 143, 2007; No. 114, 2010
Link note to Guide	rep. No. 41, 2005
s. 717-205	ad. No. 90, 2002
	am. No. 143, 2007; No. 114, 2010
s. 717-210	ad. No. 90, 2002
s. 717-215	ad. No. 90, 2002
	rep. No. 143, 2007
s. 717-220	ad. No. 90, 2002
	rs. No. 114, 2010
s. 717-225	ad. No. 90, 2002
	rep. No. 143, 2007
s. 717-227	ad. No. 16, 2003
s. 717-230	ad. No. 90, 2002
	am. No. 16, 2003; No. 97, 2008
	rep. No. 114, 2010
Subdivision 717-E
Subdivision 717-E heading	rs. No. 16, 2003; No. 114, 2010
s. 717-235	ad. No. 90, 2002
	am. No. 143, 2007; No. 114, 2010
Link note to Guide	rep. No. 41, 2005
s. 717-240	ad. No. 90, 2002
	am. No. 143, 2007; No. 114, 2010
Group heading to s. 717-245	rs. No. 16, 2003
s. 717-245	ad. No. 90, 2002
s. 717-250	ad. No. 90, 2002
	rep. No. 143, 2007
Group heading to s. 717-255	rep. No. 16, 2003
s. 717-255	ad. No. 90, 2002
	rs. No. 114, 2010
s. 717-260	ad. No. 90, 2002
	rep. No. 143, 2007
s. 717-262	ad. No. 16, 2003
s. 717-265	ad. No. 90, 2002
	am. No. 16, 2003; No. 97, 2008
	rep. No. 114, 2010
Link note to s. 717-265	rep. No. 16, 2003
Subdivision 717-F	ad. No. 16, 2003
	rep. No. 23, 2005
s. 717-270	ad. No. 16, 2003
	rep. No. 23, 2005
s. 717-275	ad. No. 16, 2003
	am. No. 83, 2004
	rep. No. 23, 2005
s. 717-280	ad. No. 16, 2003
	am. No. 83, 2004
	rep. No. 23, 2005
s. 717-285	ad. No. 16, 2003
	am. No. 83, 2004
	rep. No. 23, 2005
s. 717-290	ad. No. 16, 2003
	rep. No. 23, 2005
s. 717-292	ad. No. 83, 2004
	rep. No. 23, 2005
Subdivision 717-G	ad. No. 16, 2003
	rep. No. 23, 2005
s. 717-295	ad. No. 16, 2003
	rep. No. 23, 2005
s. 717-300	ad. No. 16, 2003
	am. No. 83, 2004
	rep. No. 23, 2005
s. 717-305	ad. No. 16, 2003
	am. No. 83, 2004
	rep. No. 23, 2005
s. 717-310	ad. No. 16, 2003
	am. No. 83, 2004
	rep. No. 23, 2005
s. 717-315	ad. No. 16, 2003
	rep. No. 23, 2005
s. 717-320	ad. No. 83, 2004
	rep. No. 23, 2005
Subdivision 717-J	ad. No. 16, 2003
	rep. No. 147, 2005
s. 717-500	ad. No. 16, 2003
	rep. No. 147, 2005
Link note to Guide	rep. No. 41, 2005
s. 717-505	ad. No. 16, 2003
	rep. No. 147, 2005
s. 717-510	ad. No. 16, 2003
	am. No. 96, 2004
	rep. No. 147, 2005
s. 717-515	ad. No. 16, 2003
	rep. No. 147, 2005
s. 717-520	ad. No. 16, 2003
	rep. No. 147, 2005
s. 717-525	ad. No. 16, 2003
	rep. No. 147, 2005
s. 717-530	ad. No. 16, 2003
	rep. No. 147, 2005
Link note to s. 717-530	rep. No. 41, 2005
Subdivision 717-O
Subdivision 717-O	ad. No. 16, 2003
s. 717-700	ad. No. 16, 2003
Link note to Guide	rep. No. 41, 2005
s. 717-705	ad. No. 16, 2003
s. 717-710	ad. No. 16, 2003
Division 719
Heading to Guide	rep. No. 117, 2002
Subdivision 719-A
Subdivision 719-A	ad. No. 16, 2003
s. 719-2	ad. No. 16, 2003
Subdivision 719-B
Subdivision 719-B heading	ad. No. 117, 2002
Heading to s. 719-1	rep. No. 117, 2002
Heading to s. 719-4	ad. No. 117, 2002
s. 719-1 Renumbered s. 719-4	ad. No. 68, 2002 No. 117, 2002
Link note to Guide	rep. No. 41, 2005
s. 719-5	ad. No. 68, 2002
	am. No. 117, 2002; No. 56, 2010
s. 719-10	ad. No. 68, 2002
	am. No. 67, 2003; No. 97, 2008
s. 719-15	ad. No. 68, 2002
s. 719-20	ad. No. 68, 2002
	am. No. 97, 2008
s. 719-25	ad. No. 68, 2002
	am. No. 56, 2010
s. 719-30	ad. No. 68, 2002
	am. No. 56, 2007; No. 133, 2009
s. 719-35	ad. No. 68, 2002
s. 719-40	ad. No. 68, 2002
	am. No. 117, 2002; No. 56, 2010 (as am. by No. 41, 2011)
s. 719-45	ad. No. 68, 2002
s. 719-50	ad. No. 68, 2002
	am. No. 56, 2010; No. 14, 2012; No. 18, 2012; No 96, 2014; No 43, 2019
s. 719-55	ad. No. 68, 2002
	rs. No. 56, 2010
s. 719-60	ad. No. 68, 2002
	am. No. 56, 2010
s. 719-65	ad. No. 68, 2002
	am. No. 56, 2010
s. 719-70	ad. No. 68, 2002
s. 719-75	ad. No. 68, 2002
s. 719-76	ad. No. 56, 2010
s. 719-77	ad. No. 56, 2010
s. 719-78	ad. No. 56, 2010
s. 719-79	ad. No. 56, 2010
s. 719-80	ad. No. 68, 2002
	am. No. 56, 2010
Link note to s. 719-80	rep. No. 117, 2002
s. 719-85	ad. No. 117, 2002
s. 719-90	ad. No. 117, 2002
	am. No. 56, 2010
s. 719-95	ad. No. 117, 2002
Subdivision 719-BA
Subdivision 719-BA	ad. No. 56, 2010
s. 719-120	ad. No. 56, 2010
s. 719-125	ad. No. 56, 2010
s. 719-130	ad. No. 56, 2010
s. 719-135	ad. No. 56, 2010
s. 719-140	ad. No. 56, 2010
Subdivision 719-C
Subdivision 719-C	ad. No. 117, 2002
s. 719-150	ad. No. 117, 2002
Link note to Guide	rep. No. 41, 2005
s. 719-155	ad. No. 117, 2002
	rs. No. 16, 2003
s. 719-160	ad. No. 117, 2002
	am. No. 16, 2003; No. 83, 2004
s. 719-165	ad. No. 117, 2002
	rs. No. 16, 2003
	am. No. 132, 2011
s. 719-170	ad. No. 16, 2003
Subdivision 719-F
Subdivision 719-F	ad. No. 117, 2002
Heading to Guide to Subdiv. 719-F	ad. No. 16, 2003
s. 719-250	ad. No. 16, 2003
Link note to Guide	rep. No. 41, 2005
s. 719-255	ad. No. 16, 2003
s. 719-260	ad. No. 16, 2003
	am. No. 142, 2003; No. 147, 2005; No. 164, 2007; No 7, 2019
s. 719-265	ad. No. 16, 2003
	am No 124, 2013 (as am by No 21, 2015); No 7, 2019
s. 719-270	ad. No. 16, 2003
s. 719-275	ad. No. 16, 2003
s. 719-280	ad. No. 16, 2003
Group heading to s 719-285	rs No 7, 2019
s. 719-285	ad. No. 16, 2003
	am. No. 147, 2005; No. 164, 2007; No 7, 2019
Link note to s. 719-285	rep. No. 41, 2005
Group heading to s. 719-300	ad. No. 16, 2003
s. 719-300	ad. No. 117, 2002
s. 719-305	ad. No. 117, 2002
s. 719-310	ad. No. 117, 2002
	am. No. 58, 2006
s. 719-315	ad. No. 117, 2002
s. 719-320	ad. No. 117, 2002
s. 719-325	ad. No. 117, 2002
Subdivision 719-H
Subdivision 719-H	ad. No. 16, 2003
s. 719-425	ad. No. 16, 2003
Link note to Guide	rep. No. 41, 2005
s. 719-430	ad. No. 16, 2003
s. 719-435	ad. No. 16, 2003
Subdivision 719-I
Subdivision 719-I	ad. No. 162, 2005
s. 719-450	ad. No. 162, 2005
s. 719-455	ad. No. 162, 2005
	am No 7, 2019
s. 719-460	ad. No. 162, 2005
s. 719-465	ad. No. 162, 2005
Subdivision 719-J
Subdivision 719-J	ad. No. 117, 2002
s. 719-500	ad. No. 117, 2002
s. 719-505	ad. No. 117, 2002
s. 719-510	ad. No. 117, 2002
Subdivision 719-K
Subdivision 719-K	ad. No. 117, 2002
s. 719-550	ad. No. 117, 2002
Link note to Guide	rep. No. 41, 2005
s. 719-555	ad. No. 117, 2002
s. 719-560	ad. No. 117, 2002
s. 719-565	ad. No. 117, 2002
s. 719-570	ad. No. 117, 2002
	am. No. 58, 2006
Link note to s. 719-570	rs. No. 16, 2003
	rep. No. 41, 2005
Subdivision 719-T
Subdivision 719-T	ad. No. 16, 2003
s. 719-700	ad. No. 16, 2003
s. 719-705	ad. No. 16, 2003
Link note to s. 719-705	rep. No. 41, 2005
s. 719-720	ad. No. 16, 2003
s. 719-725	ad. No. 16, 2003
s. 719-730	ad. No. 16, 2003
s. 719-735	ad. No. 16, 2003
Link note to s. 719-735	rep. No. 41, 2005
s. 719-740	ad. No. 56, 2010
s. 719-755	ad. No. 16, 2003
Link note to s. 719-755	rep. No. 41, 2005
s. 719-775	ad. No. 16, 2003
s. 719-780	ad. No. 16, 2003
s. 719-785	ad. No. 16, 2003
s. 719-790	ad. No. 16, 2003
s. 719-795	ad. No. 16, 2003
Link note to s. 719-795	rep. No. 41, 2005
Subdivision 719-X	ad. No. 16, 2003
	rep. No. 147, 2005
s. 719-900	ad. No. 16, 2003
	rep. No. 147, 2005
s. 719-903	ad. No. 83, 2004
	am. No. 96, 2004
	rep. No. 147, 2005
s. 719-905	ad. No. 16, 2003
	rep. No. 147, 2005
Link note to s. 719-905	rep. No. 41, 2005
Division 721
s. 721-1	ad. No. 68, 2002
Link note to Guide	rep. No. 41, 2005
s. 721-5	ad. No. 68, 2002
s 721-10	ad No 68, 2002
	am No 16, 2003; No 83, 2004; No 75, 2005; No 80, 2006; No 79, 2010; No 14, 2012; No 18, 2012; No 88, 2013; No 124, 2013; No 96, 2014; No 27, 2017; No 4, 2018; No 43, 2019
s. 721-15	ad. No. 68, 2002
	am. No. 16, 2003; No. 83, 2004; No. 41, 2005
s. 721-17	ad. No. 16, 2003
s. 721-20	ad. No. 68, 2002
s. 721-25	ad. No. 68, 2002
	am. Nos. 20 and 83, 2004; Nos. 12 and 14, 2012; No 96, 2014
s. 721-30	ad. No. 68, 2002
	am. No. 16, 2003
s. 721-32	ad. No. 16, 2003
s. 721-35	ad. No. 68, 2002
Link note to s. 721-35	rep. No. 41, 2005
s. 721-40	ad. No. 16, 2003
Part 3-95
Part 3-95	ad. No. 90, 2002
Division 723
Subdivision 723-A
s. 723-1	ad. No. 90, 2002
s. 723-10	ad. No. 90, 2002
	am. No. 58, 2006
s. 723-15	ad. No. 90, 2002
	am. No. 58, 2006
s. 723-20	ad. No. 90, 2002
s. 723-25	ad. No. 90, 2002
	am. No. 58, 2006
Link note to s. 723-25	rep. No. 41, 2005
s. 723-35	ad. No. 90, 2002
s. 723-40	ad. No. 90, 2002
Link note to s. 723-40	rep. No. 41, 2005
s. 723-50	ad. No. 90, 2002
	am. No. 12, 2012
Subdivision 723-B
s. 723-105	ad. No. 90, 2002
s. 723-110	ad. No. 90, 2002
	am. No. 58, 2006
Division 725
s. 725-1	ad. No. 90, 2002
Subdivision 725-A
s. 725-45	ad. No. 90, 2002
	am. No. 58, 2006
s. 725-50	ad. No. 90, 2002
s. 725-55	ad. No. 90, 2002
Link note to s. 725-55	rep. No. 41, 2005
s. 725-65	ad. No. 90, 2002
	am. No. 58, 2006
s. 725-70	ad. No. 90, 2002
	am. No. 58, 2006
Link note to s. 725-70	rep. No. 41, 2005
s. 725-80	ad. No. 90, 2002
s. 725-85	ad. No. 90, 2002
s. 725-90	ad. No. 90, 2002
s. 725-95	ad. No. 90, 2002
Subdivision 725-B
s. 725-145	ad. No. 90, 2002
	am. No. 58, 2006
s. 725-150	ad. No. 90, 2002
	am. No. 58, 2006; No 53, 2016
s. 725-155	ad. No. 90, 2002
	am. No. 58, 2006
s. 725-160	ad. No. 90, 2002
	am. No. 58, 2006
s. 725-165	ad. No. 90, 2002
	am. No. 58, 2006
Subdivision 725-C
s. 725-205	ad. No. 90, 2002
s. 725-210	ad. No. 90, 2002
	am. No. 58, 2006
Link note to s. 725-210	rep. No. 41, 2005
s. 725-220	ad. No. 90, 2002
	am. No. 58, 2006
s. 725-225	ad. No. 90, 2002
	am. No. 12, 2012
s. 725-230	ad. No. 90, 2002
	am. No. 58, 2006
Subdivision 725-D
s. 725-240	ad. No. 90, 2002
	am. No. 16, 2003; No. 58, 2006
s. 725-245	ad. No. 90, 2002
	am. No. 16, 2003; No. 12, 2012
s. 725-250	ad. No. 90, 2002
	am. No. 41, 2011
s. 725-255	ad. No. 90, 2002
	am. No. 41, 2011
Subdivision 725-E
s. 725-310	ad. No. 90, 2002
	am. No. 58, 2006; No. 12, 2012
s. 725-315	ad. No. 90, 2002
	am. No. 12, 2012
s. 725-320	ad. No. 90, 2002
	am. No. 58, 2006
s. 725-325	ad. No. 90, 2002
	am. No. 58, 2006
Link note to s. 725-325	rep. No. 41, 2005
s. 725-335	ad. No. 90, 2002
	am. No. 41, 2011; No. 12, 2012
s. 725-340	ad. No. 90, 2002
	am. No. 41, 2011
Subdivision 725-F
s. 725-365	ad. No. 90, 2002
	am. No. 58, 2006
s. 725-370	ad. No. 90, 2002
	am. No. 58, 2006
s. 725-375	ad. No. 90, 2002
	am. No. 58, 2006
s. 725-380	ad. No. 90, 2002
	am. No. 58, 2006
Division 727
s. 727-1	ad. No. 90, 2002
s. 727-5	ad. No. 90, 2002
s. 727-10	ad. No. 90, 2002
s. 727-15	ad. No. 90, 2002
	am. No. 80, 2007
Link note to s. 727-15	rep. No. 41, 2005
s. 727-25	ad. No. 90, 2002
Subdivision 727-A
s. 727-95	ad. No. 90, 2002
	am. No. 143, 2007; No. 88, 2013
s. 727-100	ad. No. 90, 2002
	am. No. 80, 2007
s. 727-105	ad. No. 90, 2002
s. 727-110	ad. No. 90, 2002
s 727-125	ad No 90, 2002
	rs No 64, 2020
Subdivision 727-B
s. 727-150	ad. No. 90, 2002
	am. No. 58, 2006
s. 727-155	ad. No. 90, 2002
	am. No. 58, 2006
s. 727-160	ad. No. 90, 2002
s. 727-165	ad. No. 90, 2002
	am. No. 58, 2006
Subdivision 727-C
s. 727-200	ad. No. 90, 2002
Link note to Guide	rep. No. 41, 2005
s. 727-215	ad. No. 90, 2002
s. 727-220	ad. No. 90, 2002
	am. No. 58, 2006
Link note to s. 727-220	rep. No. 41, 2005
s. 727-230	ad. No. 90, 2002
	am. No. 58, 2006
s. 727-235	ad. No. 90, 2002
	am. No. 58, 2006
s. 727-240	ad. No. 90, 2002
s. 727-245	ad. No. 90, 2002
s 727-250	ad No 90, 2002
	am No 67, 2024
Link note to s. 727-250	rep. No. 41, 2005
s. 727-260	ad. No. 90, 2002
	am. No. 58, 2006
Subdivision 727-D
s. 727-300	ad. No. 90, 2002
Link note to s. 727-300	rep. No. 41, 2005
s. 727-315	ad. No. 90, 2002
	am. No. 58, 2006
Subdivision 727-E
s. 727-350	ad. No. 90, 2002
s. 727-355	ad. No. 90, 2002
	am. No. 16, 2003
s. 727-360	ad. No. 90, 2002
s. 727-365	ad. No. 90, 2002
s. 727-370	ad. No. 90, 2002
s. 727-375	ad. No. 90, 2002
s. 727-400	ad. No. 90, 2002
s. 727-405	ad. No. 90, 2002
s. 727-410	ad. No. 90, 2002
s. 727-415	ad. No. 90, 2002
Subdivision 727-F
s. 727-450	ad. No. 90, 2002
Link note to Guide	rep. No. 41, 2005
s. 727-455	ad. No. 90, 2002
s. 727-460	ad. No. 90, 2002
s. 727-465	ad. No. 90, 2002
	am. No. 58, 2006
s. 727-470	ad. No. 90, 2002
	am. No. 80, 2007
Link note to s. 727-470	rep. No. 41, 2005
s. 727-520	ad. No. 90, 2002
	am. No. 16, 2003
s. 727-525	ad. No. 90, 2002
Link note to s. 727-525	rep. No. 41, 2005
s. 727-530	ad. No. 90, 2002
s. 727-550	ad. No. 90, 2002
s. 727-555	ad. No. 90, 2002
Subdivision 727-G
s. 727-600	ad. No. 90, 2002
Link note to Guide	rep. No. 41, 2005
s. 727-610	ad. No. 90, 2002
s. 727-615	ad. No. 90, 2002
	am. No. 58, 2006
s. 727-620	ad. No. 90, 2002
	am. No. 58, 2006
s. 727-625	ad. No. 90, 2002
s. 727-630	ad. No. 90, 2002
s. 727-635	ad. No. 90, 2002
s. 727-640	ad. No. 90, 2002
s. 727-645	ad. No. 90, 2002
Link note to s. 727-645	rep. No. 41, 2005
s. 727-700	ad. No. 90, 2002
	am. No. 58, 2006
s. 727-705	ad. No. 90, 2002
s. 727-710	ad. No. 90, 2002
	am. No. 58, 2006
s. 727-715	ad. No. 90, 2002
	am. No. 16, 2003; No. 58, 2006
s. 727-720	ad. No. 90, 2002
	am. No. 58, 2006
s. 727-725	ad. No. 90, 2002
Subdivision 727-H
s. 727-750	ad. No. 90, 2002
Link note to Guide	rep. No. 41, 2005
s. 727-755	ad. No. 90, 2002
Link note to s. 727-755	rep. No. 41, 2005
s. 727-770	ad. No. 90, 2002
	am. No. 58, 2006
s. 727-775	ad. No. 90, 2002
	am. No. 58, 2006
s. 727-780	ad. No. 90, 2002
	am. No. 58, 2006
Link note to s. 727-780	rep. No. 41, 2005
s. 727-800	ad. No. 90, 2002
	am. No. 16, 2003; No. 58, 2006
s. 727-805	ad. No. 90, 2002
	am. No. 58, 2006
s. 727-810	ad. No. 90, 2002
	am. No. 58, 2006
Link note to s. 727-810	rep. No. 41, 2005
s. 727-830	ad. No. 90, 2002
	am. No. 58, 2006
s. 727-835	ad. No. 90, 2002
	am. No. 58, 2006
s. 727-840	ad. No. 90, 2002
	am. No. 58, 2006
Subdivision 727-K
s. 727-850	ad. No. 90, 2002
	am. No. 58, 2006
s. 727-855	ad. No. 90, 2002
	am. No. 58, 2006
s. 727-860	ad. No. 90, 2002
s. 727-865	ad. No. 90, 2002
s. 727-870	ad. No. 90, 2002
s. 727-875	ad. No. 90, 2002
Subdivision 727-L
s. 727-905	ad. No. 90, 2002
s. 727-910	ad. No. 90, 2002
	am. No. 58, 2006
Chapter 4
Chapt. 4	rs. No. 162, 2001
Part 4-5
Part 4-5	rep. No. 178, 1999
	ad. No. 162, 2001
Division 750	rep. No. 178, 1999
s. 750-1	rep. No. 178, 1999
s. 750-5	rep. No. 178, 1999
s. 750-10	rep. No. 178, 1999
s. 750-15	am. No. 85, 1998
	rep. No. 178, 1999
s. 750-20	rep. No. 178, 1999
Division 764
Division 764	ad No 107, 2019
s 764-1	ad No 107, 2019
Subdivision 764-A
s 764-5	ad No 107, 2019
Part 4-10	rep. No. 178, 1999
Division 765	rep. No. 178, 1999
s. 765-1	rep. No. 178, 1999
s. 765-5	rep. No. 178, 1999
Division 766	rep. No. 178, 1999
s. 766-1	rep. No. 178, 1999
s. 766-5	rep. No. 178, 1999
Division 767	rep. No. 178, 1999
s. 767-1	rep. No. 178, 1999
s. 767-5	rep. No. 178, 1999
Division 768
Division 768 heading	rs No 110, 2014
Division 768	rep. No. 178, 1999
	ad. No. 96, 2004
s. 768-1	rep. No. 178, 1999
s. 768-5	rep. No. 178, 1999
Subdivision 768-A
Subdivision 768-A	ad No 110, 2014
s 768-1	ad No 110, 2014
s 768-5	ad No 110, 2014
	am No 53, 2016; No 84, 2018
s 768-7	ad No 84, 2018
s 768-10	ad No 110, 2014
	am No 64, 2020
s 768-15	ad No 110, 2014
Subdivision 768-B
Subdivision 768-B	ad No 101, 2006
s 768-100	ad No 101, 2006
s 768-105	ad No 101, 2006
s 768-110	ad No 2, 2015
Subdivision 768-G
Subdivision 768-G heading	rs. No. 168, 2006
s. 768-500	ad. No. 96, 2004
Link note to Guide	rep. No. 41, 2005
s. 768-505	ad. No. 96, 2004
	am. No. 168, 2006
s. 768-510	ad. No. 96, 2004
s. 768-515	ad. No. 96, 2004
s. 768-520	ad. No. 96, 2004
s. 768-525	ad. No. 96, 2004
s. 768-530	ad. No. 96, 2004
s. 768-533	ad. No. 143, 2007
	am. No. 114, 2010
s. 768-535	ad. No. 96, 2004
s. 768-540	ad. No. 96, 2004
	am. No. 168, 2006
s. 768-545	ad. No. 96, 2004
	am. No. 58, 2006
s. 768-550	ad. No. 96, 2004
	am. No. 58, 2006; No. 143, 2007
s. 768-555	ad. No. 96, 2004
s. 768-560	ad. No. 96, 2004
Link note to s. 768-560	rep. No. 41, 2005
Subdivision 768-H	ad. No. 21, 2005
	rep. No. 168, 2006
s. 768-600	ad. No. 21, 2005
	rep. No. 168, 2006
s. 768-605	ad. No. 21, 2005
	rep. No. 168, 2006
s. 768-610	ad. No. 21, 2005
	rep. No. 168, 2006
s. 768-615	ad. No. 21, 2005
	rep. No. 168, 2006
Subdivision 768-R
Subdivision 768-R	ad. No. 32, 2006
s. 768-900	ad. No. 32, 2006
	am. No. 114, 2010
s. 768-905	ad. No. 32, 2006
s. 768-910	ad. No. 32, 2006
	am. No. 133, 2009
s. 768-915	ad. No. 32, 2006
	am. No. 168, 2006; No 105, 2015
s. 768-920	ad. No. 32, 2006
	am. No. 168, 2006; No. 56, 2007
	rep. No. 133, 2009
s. 768-925	ad. No. 32, 2006
	rep. No. 133, 2009
s. 768-930	ad. No. 32, 2006
	rep. No. 133, 2009
s. 768-935	ad. No. 32, 2006
	rep. No. 133, 2009
s. 768-940	ad. No. 32, 2006
	rep. No. 133, 2009
s. 768-945	ad. No. 32, 2006
	rep. No. 133, 2009
s. 768-950	ad. No. 32, 2006
	am. No. 168, 2006
s. 768-955	ad. No. 32, 2006
	am. No. 168, 2006; No. 133, 2009; No 105, 2015
s. 768-960	ad. No. 32, 2006
s. 768-965	ad. No. 32, 2006
	rep. No. 114, 2010
s. 768-970	ad. No. 32, 2006
s. 768-975	ad. No. 32, 2006
	rep. No. 114, 2010
s. 768-980	ad. No. 32, 2006
Division 770
Division 770	ad. No. 143, 2007
s. 770-1	ad. No. 143, 2007
s. 770-5	ad. No. 143, 2007
	am. No. 12, 2012
Subdivision 770-A
s 770-10	ad No 143, 2007
	am No 110, 2021; No 134, 2024
s. 770-15	ad. No. 143, 2007
	am. No. 97, 2008
Subdivision 770-B
s. 770-65	ad. No. 143, 2007
s. 770-70	ad. No. 143, 2007
s. 770-75	ad. No. 143, 2007
	am. No. 97, 2008
s. 770-80	ad. No. 143, 2007
Subdivision 770-C
s. 770-130	ad. No. 143, 2007
s 770-135	ad No 143, 2007
	am No 88, 2009; No 114, 2010; No 15, 2017; No 134, 2024
s. 770-140	ad. No. 143, 2007
s 770-145	ad No 134, 2024
s 770-150	ad No 134, 2024
Subdivision 770-D
s. 770-190	ad. No. 143, 2007
Division 775
Division 775	ad. No. 133, 2003
s. 775-5	ad. No. 133, 2003
Subdivision 775-A
s. 775-10	ad. No. 133, 2003
Subdivision 775-B
s. 775-15	ad. No. 133, 2003
	am. No. 15, 2009; No. 136, 2010
s. 775-20	ad. No. 133, 2003
	am. No. 136, 2010
s. 775-25	ad. No. 133, 2003
	am. No. 136, 2010
s. 775-27	ad. No. 136, 2010
s. 775-30	ad. No. 133, 2003
	am. No. 15, 2009
s. 775-35	ad. No. 133, 2003
	am. No. 136, 2010
s. 775-40	ad. No. 133, 2003
s. 775-45	ad. No. 133, 2003
	am. No. 58, 2006
s. 775-50	ad. No. 133, 2003
	am. No. 136, 2010
s. 775-55	ad. No. 133, 2003
	am. No. 136, 2010
s. 775-60	ad. No. 133, 2003
	am. No. 136, 2010
s. 775-65	ad. No. 133, 2003
s. 775-70	ad. No. 133, 2003
s. 775-75	ad. No. 133, 2003
s. 775-80	ad. No. 133, 2003
s. 775-85	ad. No. 133, 2003
s. 775-90	ad. No. 133, 2003
s. 775-95	ad. No. 133, 2003
s. 775-100	ad. No. 133, 2003
s. 775-105	ad. No. 133, 2003
s. 775-110	ad. No. 133, 2003
s. 775-115	ad. No. 133, 2003
s. 775-120	ad. No. 133, 2003
	am. No. 88, 2013
s. 775-125	ad. No. 133, 2003
s. 775-130	ad. No. 133, 2003
s. 775-135	ad. No. 133, 2003
s. 775-140	ad. No. 133, 2003
s. 775-145	ad. No. 133, 2003
s. 775-150	ad. No. 133, 2003
s. 775-155	ad. No. 133, 2003
s. 775-160	ad. No. 133, 2003
s. 775-165	ad. No. 133, 2003
s. 775-168	ad. No. 136, 2010
s. 775-170	ad. No. 133, 2003
	am. No. 15, 2009
	rep. No. 15, 2009
s. 775-175	ad. No. 133, 2003
Subdivision 775-C
s. 775-180	ad. No. 133, 2003
Link note to Guide	rep. No. 41, 2005
s. 775-185	ad. No. 133, 2003
s. 775-190	ad. No. 133, 2003
s. 775-195	ad. No. 133, 2003
	am. No. 15, 2009
s. 775-200	ad. No. 133, 2003
	am. No. 15, 2009
s. 775-205	ad. No. 133, 2003
	am. No. 12, 2012
s. 775-210	ad. No. 133, 2003
s. 775-215	ad. No. 133, 2003
s. 775-220	ad. No. 133, 2003
Subdivision 775-D
s. 775-225	ad. No. 133, 2003
Link note to Guide	rep. No. 41, 2005
s. 775-230	ad. No. 133, 2003
s. 775-235	ad. No. 133, 2003
s. 775-240	ad. No. 133, 2003
s. 775-245	ad. No. 133, 2003
s. 775-250	ad. No. 133, 2003
s. 775-255	ad. No. 133, 2003
s. 775-260	ad. No. 133, 2003
Subdivision 775-E
s. 775-265	ad. No. 133, 2003
Link note to Guide	rep. No. 41, 2005
s. 775-270	ad. No. 133, 2003
	am. No. 15, 2009
s. 775-275	ad. No. 133, 2003
s. 775-280	ad. No. 133, 2003
s. 775-285	ad. No. 133, 2003
Link note to s. 775-285	rep. No. 41, 2005
Subdivision 775-F
Subdivision 775-F	ad. No. 15, 2009
s. 775-290	ad. No. 15, 2009
s. 775-295	ad. No. 15, 2009
	am. No. 136, 2010
s. 775-300	ad. No. 15, 2009
s. 775-305	ad. No. 15, 2009
	am. No. 136, 2010
s. 775-310	ad. No. 15, 2009
s. 775-315	ad. No. 15, 2009
Part 4-30	rep. No. 162, 2001
Division 785	rep. No. 162, 2001
s. 785-1	rep. No. 162, 2001
s. 785-5	rep. No. 162, 2001
Division 786	rep. No. 11, 1999
s. 786-1	rep. No. 11, 1999
s. 786-5	rep. No. 11, 1999
Division 802
Division 802	ad. No. 147, 2005
Subdivision 802-A
s. 802-5	ad. No. 147, 2005
s. 802-10	ad. No. 147, 2005
s. 802-15	ad. No. 147, 2005
s. 802-17	ad. No. 79, 2007
s. 802-20	ad. No. 147, 2005
s. 802-25	ad. No. 147, 2005
s. 802-30	ad. No. 147, 2005
	am. No. 97, 2008; No 110, 2014; No 53, 2016
s. 802-35	ad. No. 147, 2005
	am No 101, 2013
s. 802-40	ad. No. 147, 2005
	am. No. 143, 2007; No. 97, 2008
s. 802-45	ad. No. 147, 2005
s. 802-50	ad. No. 147, 2005
s. 802-55	ad. No. 147, 2005
s. 802-60	ad. No. 147, 2005
Division 815
Division 815	ad. No. 115, 2012
Subdivision 815-A
s. 815-1	ad. No. 115, 2012
s. 815-5	ad. No. 115, 2012
s. 815-10	ad. No. 115, 2012
	am No 101, 2013
s. 815-15	ad. No. 115, 2012
s. 815-20	ad. No. 115, 2012
s. 815-25	ad. No. 115, 2012
s. 815-30	ad. No. 115, 2012
	am No 81, 2016
s. 815-35	ad. No. 115, 2012
	am. No. 101, 2013; No 81, 2016
s. 815-40	ad. No. 115, 2012
	am No 101, 2013
Subdivision 815-B
Subdivision 815-B	ad No 101, 2013
s 815-101	ad No 101, 2013
s 815-105	ad No 101, 2013
s 815-110	ad No 101, 2013
s 815-115	ad No 101, 2013
s 815-120	ad No 101, 2013
s 815-125	ad No 101, 2013
s 815-130	ad No 101, 2013
s 815-135	ad No 101, 2013
	am No 27, 2017; No 64, 2020; No 67, 2024
s 815-140	ad No 101, 2013
	am No 23, 2024
s 815-145	ad No 101, 2013
	am No 81, 2016
s 815-150	ad No 101, 2013
Subdivision 815-C
Subdivision 815-C	ad No 101, 2013
s 815-201	ad No 101, 2013
s 815-205	ad No 101, 2013
s 815-210	ad No 101, 2013
s 815-215	ad No 101, 2013
s 815-220	ad No 101, 2013
s 815-225	ad No 101, 2013
s 815-230	ad No 101, 2013
s 815-235	ad No 101, 2013
s 815-240	ad No 101, 2013
Subdivision 815-D
Subdivision 815-D	ad No 101, 2013
s 815-301	ad No 101, 2013
s 815-305	ad No 101, 2013
s 815-310	ad No 101, 2013
Subdivision 815-E
Subdivision 815-E	ad No 170, 2015
Subdivision 815-E heading	rs No 49, 2020
s 815-350	ad No 170, 2015
	am No 49, 2020
s 815-355	ad No 170, 2015
	am No 49, 2020; No 127, 2021
s 815-360	ad No 170, 2015
s 815-365	ad No 170, 2015
s 815-370	ad No 49, 2020
s 815-375	ad No 49, 2020
s 815-380	ad No 49, 2020
Division 820
s 820-1	ad No 162, 2001
	am No 23, 2024
s 820-5	ad No 162, 2001
	rep No 23, 2024
s 820-10	ad No 162, 2001
	am No 53, 2002; No 117, 2002; No 142, 2003; No 101, 2006; No 110, 2014; No 23, 2024
Link note to Guide	rep. No. 41, 2005
Subdivision 820-A
s 820-30	ad No 162, 2001
	am No 115, 2012; No 101, 2013; No 23, 2024
s 820-31	ad No 23, 2024
s 820-32	ad No 53, 2002
	am No 23, 2024
s 820-35	ad No 162, 2001
	rs No 110, 2014
	am No 23, 2024
s 820-37	ad No 162, 2001
	am No 53, 2002; No 143, 2007; No 23, 2024
s 820-39	ad No 142, 2003
	am No 101, 2006; No 23, 2024
s 820-40	ad No 162, 2001
	am No 142, 2003; No 101, 2006; No 23, 2024
Subdivision 820-AA
Subdivision 820-AA	ad No 23, 2024
s 820-45	ad No 23, 2024
s 820-46	ad No 23, 2024
s 820-47	ad No 23, 2024
s 820-48	ad No 23, 2024
s 820-49	ad No 23, 2024
s 820-50	ad No 23, 2024
s 820-51	ad No 23, 2024
s 820-52	ad No 23, 2024
s 820-53	ad No 23, 2024
s 820-54	ad No 23, 2024
s 820-55	ad No 23, 2024
s 820-56	ad No 23, 2024
s 820-57	ad No 23, 2024
s 820-58	ad No 23, 2024
s 820-59	ad No 23, 2024
s 820-60	ad No 23, 2024
Subdivision 820-B
Subdivision 820-B (heading)	am No 23, 2024
s 820-65	ad No 162, 2001
	am No 23, 2024
Link note to Guide	rep. No. 41, 2005
s 820-85	ad No 162, 2001
	am No 53, 2002; No 142, 2003; No 101, 2006; No 110, 2014 (md); No 23, 2024; No 136, 2024
s 820-90	ad No 162, 2001
	am No 142, 2003; No 110, 2014; No 23, 2024
s 820-95	ad No 162, 2001
	am No 53, 2002; No 142, 2003; No 110, 2014
	rep No 23, 2024
s 820-100	ad No 162, 2001
	am No 53, 2002; No 142, 2003; No 110, 2014; No 23, 2024
s 820-105	ad No 162, 2001
	am No 142, 2003; No 88, 2013; No 34, 2019
	rep No 23, 2024
s 820-110	ad No 162, 2001
	am No 110, 2014; No 23, 2024
s 820-111	ad No 110, 2014
	am No 23, 2024
s 820-115	ad No 162, 2001
	am No 53, 2002; No 142, 2003; No 23, 2024
s 820-120	ad No 162, 2001
	am No 53, 2002; No 142, 2003; No 58, 2006; No 23, 2024
Subdivision 820-C
Subdivision 820-C (heading)	am No 23, 2024
s 820-180	ad No 162, 2001
	am No 23, 2024
Link note to Guide	rep. No. 41, 2005
s 820-185	ad No 162, 2001
	am No 53, 2002; No 142, 2003; No 101, 2006; No 110, 2014 (md); No 23, 2024
s 820-190	ad No 162, 2001
	rs No 110, 2014
	am No 23, 2024
s 820-195	ad No 162, 2001
	am No 142, 2003; No 110, 2014
	rep No 23, 2024
s. 820-200	ad. No. 162, 2001
	am. No. 142, 2003; No 110, 2014
s 820-205	ad No 162, 2001
	am No 142, 2003; No 110, 2014
	rep No 23, 2024
s. 820-210	ad. No. 162, 2001
	am. No. 142, 2003; No 110, 2014
s 820-215	ad No 162, 2001
	am No 142, 2003; No 88, 2013; No 34, 2019
	rep No 23, 2024
s 820-216	ad No 110, 2014
	rep No 23, 2024
s 820-217	ad No 110, 2014
	am No 23, 2024
s 820-218	ad No 110, 2014
	rep No 23, 2024
s 820-219	ad No 110, 2014
s 820-220	ad No 162, 2001
	am No 53, 2002; No 142, 2003; No 23, 2024
s 820-225	ad No 162, 2001
	am No 53, 2002; No 142, 2003; No 58, 2006; No 23, 2024
Subdivision 820-D
s. 820-295	ad. No. 162, 2001
Link note to Guide	rep. No. 41, 2005
s 820-300	ad No 162, 2001
	am No 142, 2003; No 101, 2006; No 90, 2010; No 110, 2014; No 23, 2024; No 136, 2024
s. 820-305	ad. No. 162, 2001
s. 820-310	ad. No. 162, 2001
	am. No. 90, 2010; No 110, 2014
s. 820-315	ad. No. 162, 2001
	am. No. 88, 2013
s. 820-320	ad. No. 162, 2001
	am No 110, 2014
s. 820-325	ad. No. 162, 2001
	am. No. 142, 2003
s 820-330	ad No 162, 2001
	am No 142, 2003; No 23, 2024
Subdivision 820-E
s. 820-390	ad. No. 162, 2001
Link note to Guide	rep. No. 41, 2005
s 820-395	ad No 162, 2001
	am No 142, 2003; No 101, 2006; No 110, 2014; No 23, 2024
s. 820-400	ad. No. 162, 2001
s. 820-405	ad. No. 162, 2001
	am No 110, 2014
s. 820-410	ad. No. 162, 2001
	am. No. 88, 2013
s. 820-415	ad. No. 162, 2001
	am. No. 142, 2003
s. 820-420	ad. No. 162, 2001
Subdivision 820-EAA
Subdivision 820-EAA	ad No 23, 2024
s 820-423	ad No 23, 2024
s 820-423A	ad No 23, 2024
s 820-423AA	ad No 23, 2024
s 820-423B	ad No 23, 2024
s 820-423C	ad No 23, 2024
s 820-423D	ad No 23, 2024
s 820-423E	ad No 23, 2024
s 820-423F	ad No 23, 2024
Subdivision 820-EAB
Subdivision 820-EAB	ad No 23, 2024
s 820-427	ad No 23, 2024
s 820-427A	ad No 23, 2024
s 820-427B	ad No 23, 2024
s 820-427C	ad No 23, 2024
s 820-427D	ad No 23, 2024
s 820-427E	ad No 23, 2024
Subdivision 820-EA
Subdivision 820-EA	ad. No. 142, 2003
s 820-430	ad No 142, 2003
	am No 23, 2024
s 820-435	ad No 142, 2003
	am No 76, 2023
s. 820-440	ad. No. 142, 2003
s. 820-445	ad. No. 142, 2003
	am. No. 64, 2005; No. 101, 2006
Subdivision 820-F	rep. No. 101, 2006
s. 820-450	ad. No. 162, 2001
	rep. No. 101, 2006
Link note to Guide	rep. No. 41, 2005
s. 820-455	ad. No. 117, 2002
	rep. No. 101, 2006
s. 820-456	ad. No. 117, 2002
	rep. No. 101, 2006
s. 820-457	ad. No. 117, 2002
	rep. No. 101, 2006
s. 820-458	ad. No. 117, 2002
	rep. No. 101, 2006
s. 820-460	ad. No. 162, 2001
	rep. No. 101, 2006
s. 820-465	ad. No. 162, 2001
	am. No. 142, 2003
	rep. No. 101, 2006
s. 820-470	ad. No. 162, 2001
	rep. No. 101, 2006
s. 820-500	ad. No. 162, 2001
	rep. No. 101, 2006
s. 820-505	ad. No. 162, 2001
	rep. No. 101, 2006
s. 820-510	ad. No. 162, 2001
	rep. No. 101, 2006
s. 820-515	ad. No. 162, 2001
	rep. No. 101, 2006
s. 820-520	ad. No. 162, 2001
	rep. No. 101, 2006
s. 820-525	ad. No. 162, 2001
	rep. No. 101, 2006
s. 820-530	ad. No. 162, 2001
	rep. No. 101, 2006
s. 820-550	ad. No. 162, 2001
	rep. No. 101, 2006
s. 820-552	ad. No. 142, 2003
	rep. No. 101, 2006
s. 820-555	ad. No. 162, 2001
	rep. No. 101, 2006
s. 820-560	ad. No. 162, 2001
	rep. No. 101, 2006
s. 820-562	ad. No. 162, 2001
	am. No. 142, 2003
	rep. No. 101, 2006
s. 820-565	ad. No. 162, 2001
	rep. No. 101, 2006
s. 820-570	ad. No. 162, 2001
	am. No. 21, 2005
	rep. No. 101, 2006
s. 820-575	ad. No. 162, 2001
	rep. No. 101, 2006
Subdivision 820-FA
Subdivision 820-FA	ad. No. 117, 2002
s. 820-579	ad. No. 117, 2002
Link note to Guide	rep. No. 41, 2005
s 820-581	ad No. 117, 2002
	am No 101, 2006; No 23, 2024
s 820-583	ad No 117, 2002
	am No 65, 2019; No 23, 2024
s. 820-584	ad. No. 142, 2003
s 820-585	ad No 117, 2002
	am No 164, 2007; No 23, 2024
s. 820-587	ad. No. 117, 2002
s 820-588	ad No 164, 2007
	am No 23, 2024; No 46, 2025
s. 820-589	ad. No. 117, 2002
	am. No. 142, 2003
	rs. No. 142, 2003
s 820-590	ad No 23, 2024
s 820-591	ad No 117, 2002
	am No 21, 2005
	rep No 101, 2006
	ad No 23, 2024
s 820-592	ad No 23, 2024
s 820-593	ad No 23, 2024
s 820-594	ad No 23, 2024
Subdivision 820-FB
Subdivision 820-FB heading	rs. No. 64, 2005
Subdivision 820-FB	ad. No. 117, 2002
s. 820-595	ad. No. 117, 2002
	am. No. 21, 2005
	rs. No. 64, 2005
Link note to Guide	rep. No. 41, 2005
Group heading to s. 820-597	rs. No. 64, 2005
s. 820-597	ad. No. 117, 2002
	rs. No. 64, 2005
s. 820-599	ad. No. 117, 2002
	am. No. 16, 2003
	rs. No. 64, 2005
s. 820-601	ad. No. 117, 2002
	am. No. 101, 2006
s. 820-603	ad. No. 117, 2002
	am. No. 64, 2005; No. 101, 2006
s. 820-605	ad. No. 117, 2002
	am. No. 142, 2003; No. 64, 2005
s. 820-607	ad. No. 117, 2002
	am. No. 64, 2005
s 820-609	ad No 117, 2002
	rs No 64, 2005
	am No 164, 2007; No 23, 2024
s 820-610	ad No 164, 2007
	am No 23, 2024
s. 820-611	ad. No. 117, 2002
	am. No. 142, 2003; No. 101, 2006
s. 820-613	ad. No. 117, 2002
	am. No. 142, 2003; No. 64, 2005
s. 820-615	ad. No. 117, 2002
	am. No. 142, 2003; No. 64, 2005; No 110, 2014
s. 820-617	ad. No. 117, 2002
	am. Nos. 21 and 41, 2005
	rep. No. 101, 2006
Subdivision 820-G
s. 820-625	ad. No. 162, 2001
Link note to Guide	rep. No. 41, 2005
s 820-630	ad No 162, 2001
	am No 23, 2024
s. 820-635	ad. No. 162, 2001
s. 820-640	ad. No. 162, 2001
s. 820-645	ad. No. 162, 2001
s. 820-675	ad. No. 162, 2001
s 820-680	ad No 162, 2001
	am No 142, 2003; No 145, 2008; No 90, 2010; No 65, 2019
s 820-682	ad No 145, 2008
	am No 65, 2019
s 820-683	ad No 145, 2008
	rep No 65, 2019
s 820-684	ad No 145, 2008
	rep No 65, 2019
s. 820-685	ad. No. 162, 2001
s. 820-690	ad. No. 162, 2001
	am. No. 145, 2008
Subdivision 820-H
s 820-740	ad No 162, 2001
	am No 23, 2024
Link note to Guide	rep. No. 41, 2005
s. 820-745	ad. No. 162, 2001
s. 820-750	ad. No. 162, 2001
s. 820-755	ad. No. 162, 2001
s. 820-760	ad. No. 162, 2001
s. 820-780	ad. No. 162, 2001
s. 820-785	ad. No. 162, 2001
s. 820-790	ad. No. 162, 2001
s. 820-795	ad. No. 162, 2001
	am. No. 142, 2003
s. 820-815	ad. No. 162, 2001
	am. No. 53, 2002
s. 820-820	ad. No. 162, 2001
	am. No. 53, 2002
s. 820-825	ad. No. 162, 2001
	am. No. 53, 2002
s. 820-830	ad. No. 162, 2001
s. 820-835	ad. No. 162, 2001
s. 820-855	ad. No. 162, 2001
s. 820-860	ad. No. 162, 2001
s. 820-865	ad. No. 162, 2001
s. 820-870	ad. No. 162, 2001
s. 820-875	ad. No. 162, 2001
Subdivision 820-HA
Subdivision 820-HA	ad. No. 53, 2002
s. 820-880	ad. No. 53, 2002
Link note to Guide	rep. No. 41, 2005
s 820-881	ad No. 53, 2002
	am No 23, 2024
s. 820-885	ad. No. 53, 2002
s. 820-890	ad. No. 53, 2002
Subdivision 820-I
s. 820-900	ad. No. 162, 2001
Link note to Guide	rep. No. 41, 2005
s 820-905	ad No 162, 2001
	am No 34, 2019; No 23, 2024
s 820-910	ad No 162, 2001
	rs No 53, 2002
	am No 142, 2003; No 88, 2013; No 110, 2014; No 23, 2024
s 820-915	ad No 162, 2001
	rs No 53, 2002
	am No 23, 2024
s 820-920	ad No 162, 2001
	am No 53, 2002; No 142, 2003; No 110, 2014; No 23, 2024
Subdivision 820-J
s. 820-925	ad. No. 162, 2001
Link note to Guide	rep. No. 41, 2005
s. 820-930	ad. No. 162, 2001
	am. No. 15, 2009; No 10, 2016
Subdivision 820-JA
Subdivision 820-JA	ad No 110, 2014
s 820-931	ad No 110, 2014
s 820-932	ad No 110, 2014
s 820-933	ad No 110, 2014
	am No 65, 2019
s 820-935	ad No 110, 2014
	am No 141, 2020
Subdivision 820-K
s. 820-940	ad. No. 162, 2001
Link note to Guide	rep. No. 41, 2005
s. 820-942	ad. No. 162, 2001
	am. No. 142, 2003; No. 88, 2013
Subdivision 820-KA
Subdivision 820-KA heading	rs. No. 142, 2003
Subdivision 820-KA	ad. No. 53, 2002
s. 820-945	ad. No. 53, 2002
	am. No. 142, 2003
Link note to Guide	rep. No. 41, 2005
s 820-946	ad No 53, 2002
	am No 142, 2003; No 143, 2007; No 164, 2007; No 110, 2014; No 23, 2024
Subdivision 820-L
s. 820-950	ad. No. 162, 2001
Link note to Guide	rep. No. 41, 2005
s 820-960	ad No 162, 2001
	rs No 142, 2003
	am No 97, 2008; No 64, 2020; No 23, 2024
s 820-962	ad No 64, 2020
s 820-965	ad No 162, 2001
	am No 64, 2020
s 820-980	ad No 162, 2001
	am No 53, 2002; No 23, 2024
Group heading to s 820-985	rep No 65, 2019
s 820-985	ad No 142, 2003
	am No 145, 2008
	rep No 65, 2019
	ad No 23, 2024
s 820-990	ad No 162, 2001
	am No 64, 2020; No 23, 2024
s 820-995	ad No 162, 2001
	am No 64, 2020; No 23, 2024
Division 830
Division 830	ad. No. 101, 2004
s. 830-1	ad. No. 101, 2004
	am. No. 143, 2007
Link note to Guide	rep. No. 41, 2005
Subdivision 830-A
s. 830-5	ad. No. 101, 2004
s 830-10	ad No 101, 2004
	am No 58, 2006; No 143, 2007; No 114, 2010; No 134, 2024
s 830-15	ad No 101, 2004
	am No 143, 2007; No 114, 2010; No 141, 2020; No 134, 2024
s 830-17	ad No 134, 2024
Subdivision 830-B
s. 830-20	ad. No. 101, 2004
s. 830-25	ad. No. 101, 2004
s. 830-30	ad. No. 101, 2004
s. 830-35	ad. No. 101, 2004
s. 830-40	ad. No. 101, 2004
Subdivision 830-C
s. 830-45	ad. No. 101, 2004
s. 830-50	ad. No. 101, 2004
s. 830-55	ad. No. 101, 2004
s. 830-60	ad. No. 101, 2004
s 830-65	ad No 101, 2004
	am No 88, 2013; No 96, 2014; No 92, 2020
s. 830-70	ad. No. 101, 2004
s. 830-75	ad. No. 101, 2004
	am. No. 79, 2010; No. 41, 2011
Subdivision 830-D
s. 830-80	ad. No. 101, 2004
s. 830-85	ad. No. 101, 2004
s. 830-90	ad. No. 101, 2004
s. 830-95	ad. No. 101, 2004
s. 830-100	ad. No. 101, 2004
s. 830-105	ad. No. 101, 2004
s. 830-110	ad. No. 101, 2004
s. 830-115	ad. No. 101, 2004
s. 830-120	ad. No. 101, 2004
s. 830-125	ad. No. 101, 2004
Link note to s. 830-125	rep. No. 41, 2005
Division 832
Division 832	ad No 84, 2018
s 832-1	ad No 84, 2018
Subdivision 832-A
s 832-5	ad No 84, 2018
s 832-10	ad No 84, 2018
s 832-15	ad No 84, 2018
s 832-20	ad No 84, 2018
s 832-25	ad No 84, 2018
s 832-30	ad No 84, 2018
	rs No 79, 2020
s 832-35	ad No 84, 2018
s 832-40	ad No 84, 2018
s 832-45	ad No 84, 2018
s 832-50	ad No 84, 2018
s 832-55	ad No 84, 2018
s 832-60	ad No 84, 2018
Subdivision 832-B
s 832-100	ad No 84, 2018
s 832-105	ad No 84, 2018
s 832-110	ad No 84, 2018
	am No 79, 2020
s 832-115	ad No 84, 2018
s 832-120	ad No 84, 2018
	am No 79, 2020
s 832-125	ad No 84, 2018
	am No 79, 2020
s 832-130	ad No 84, 2018
	am No 79, 2020; No 134, 2024
s 832-135	ad No 84, 2018
Subdivision 832-C
s 832-175	ad No 84, 2018
s 832-180	ad No 84, 2018
s 832-185	ad No 84, 2018
	am No 79, 2020
s 832-190	ad No 84, 2018
s 832-195	ad No 84, 2018
	am No 79, 2020
s 832-200	ad No 84, 2018
s 832-205	ad No 84, 2018
	am No 79, 2020
s 832-210	ad No 84, 2018
s 832-215	ad No 84, 2018
s 832-220	ad No 84, 2018
s 832-225	ad No 84, 2018
s 832-230	ad No 84, 2018
s 832-235	ad No 84, 2018
	am No 79, 2020
s 832-240	ad No 84, 2018
	am No 79, 2020
Subdivision 832-D
s 832-280	ad No 84, 2018
s 832-285	ad No 84, 2018
s 832-290	ad No 84, 2018
	am No 79, 2020
s 832-295	ad No 84, 2018
s 832-300	ad No 84, 2018
	am No 79, 2020
s 832-305	ad No 84, 2018
s 832-310	ad No 84, 2018
s 832-315	ad No 84, 2018
s 832-320	ad No 84, 2018
	am No 79, 2020
s 832-325	ad No 84, 2018
	am No 79, 2020
s 832-330	ad No 84, 2018
s 832-335	ad No 84, 2018
Subdivision 832-E
s 832-375	ad No 84, 2018
s 832-380	ad No 84, 2018
s 832-385	ad No 84, 2018
s 832-390	ad No 84, 2018
	am No 79, 2020
s 832-395	ad No 84, 2018
s 832-400	ad No 84, 2018
s 832-405	ad No 84, 2018
s 832-410	ad No 84, 2018
	am No 79, 2020
Subdivision 832-F
s 832-450	ad No 84, 2018
s 832-455	ad No 84, 2018
s 832-460	ad No 84, 2018
s 832-465	ad No 84, 2018
	am No 79, 2020
s 832-470	ad No 84, 2018
s 832-475	ad No 84, 2018
s 832-480	ad No 84, 2018
	am No 79, 2020
s 832-485	ad No 84, 2018
	am No 79, 2020
Subdivision 832-G
s 832-525	ad No 84, 2018
s 832-530	ad No 84, 2018
s 832-535	ad No 84, 2018
	am No 79, 2020
s 832-540	ad No 84, 2018
	am No 79, 2020
s 832-545	ad No 84, 2018
s 832-550	ad No 84, 2018
	am No 79, 2020
s 832-555	ad No 84, 2018
	am No 79, 2020
s 832-560	ad No 84, 2018
s 832-565	ad No 84, 2018
	am No 79, 2020
Subdivision 832-H
s 832-605	ad No 84, 2018
s 832-610	ad No 84, 2018
s 832-615	ad No 84, 2018
s 832-620	ad No 84, 2018
s 832-625	ad No 84, 2018
	am No 79, 2020
s 832-630	ad No 84, 2018
s 832-635	ad No 84, 2018
Subdivision 832-I
s 832-675	ad No 84, 2018
s 832-680	ad No 84, 2018
	am No 79, 2020
Subdivision 832-J
s 832-720	ad No 84, 2018
	am No 79, 2020
	ed C213
s 832-725	ad No 84, 2018
	am No 79, 2020
s 832-730	ad No 84, 2018
s 832-735	ad No 84, 2018
Subdivision 832-K
s 832-775	ad No 84, 2018
s 832-780	ad No 84, 2018
s 832-785	ad No 84, 2018
s 832-790	ad No 84, 2018
Division 840
Division 840	ad. No. 32, 2008
s. 840-1	ad. No. 32, 2008
Subdivision 840-M
s. 840-800	ad. No. 32, 2008
	am No 133, 2014; No 53, 2016
s. 840-805	ad. No. 32, 2008
	am. No. 56, 2010; No 133, 2014; No 53, 2016; No 15, 2019; No 34, 2019
s. 840-810	ad. No. 32, 2008
s. 840-815	ad. No. 32, 2008
	am No 53, 2016
s. 840-820	ad. No. 32, 2008
Subdivision 840-S
Subdivision 840-S heading	rs No 75, 2022
Subdivision 840-S	ad No 58, 2012
s 840-900	ad No 58, 2012
	am No 75, 2022
s 840-905	ad No 58, 2012
	am No 8, 2019; No 8, 2022; No 75, 2022
s 840-906	ad No 75, 2022
s 840-910	ad No 58, 2012
	am No 75, 2022
s 840-915	ad No 58, 2012
	am No 75, 2022
s 840-920	ad No 58, 2012
	am No 75, 2022
Division 842
Division 842	ad. No. 101, 2006
Subdivision 842-B
s. 842-100	ad. No. 101, 2006
s. 842-105	ad. No. 101, 2006
	am No 110, 2014
Subdivision 842-I
Subdivision 842-I	ad. No. 126, 2012
	rs No 70, 2015
s. 842-200	ad. No. 126, 2012
	rs No 70, 2015
s. 842-205	ad. No. 126, 2012
	rs No 70, 2015
s. 842-210	ad. No. 126, 2012
	rs No 70, 2015
s. 842-215	ad. No. 126, 2012
	rs No 70, 2015
s. 842-220	ad. No. 126, 2012
	rs No 70, 2015
s. 842-225	ad. No. 126, 2012
	rs No 70, 2015
s. 842-230	ad. No. 126, 2012
	rs No 70, 2015
	am No 53, 2016; No 54, 2016; No 15, 2019
s. 842-235	ad. No. 126, 2012
	rs No 70, 2015
	am No 53, 2016; No 54, 2016
s. 842-240	ad. No. 126, 2012
	rs No 70, 2015
s. 842-245	ad. No. 126, 2012
	rs No 70, 2015
s. 842-250	ad. No. 126, 2012
	am. No. 126, 2012; No 101, 2013
	rs No 70, 2015
s. 842-255	ad. No. 126, 2012
	rep No 70, 2015
s. 842-260	ad. No. 126, 2012
	rep No 70, 2015
s. 842-265	ad. No. 126, 2012
	rep No 70, 2015
s. 842-270	ad. No. 126, 2012
	rep No 70, 2015
Division 855
Division 855	ad. No. 168, 2006
s. 855-1	ad. No. 168, 2006
Subdivision 855-A
s. 855-5	ad. No. 168, 2006
s. 855-10	ad. No. 168, 2006
s. 855-15	ad. No. 168, 2006
	am No 110, 2014; No 10, 2016
s 855-16	ad No 110, 2014
s. 855-20	ad. No. 168, 2006
	am. No. 88, 2009; No. 12, 2012
s. 855-25	ad. No. 168, 2006
s 855-30	ad No 168, 2006
	am No 110, 2014; No 129, 2019
s 855-32	ad No 110, 2014
s. 855-35	ad. No. 168, 2006
	am No 110, 2014
s. 855-40	ad. No. 168, 2006
	am. No. 79, 2007; No. 41, 2011
Subdivision 855-B
s. 855-45	ad. No. 168, 2006
	am. No. 133, 2009; No 105, 2015
s. 855-50	ad. No. 168, 2006
s. 855-55	ad. No. 168, 2006
	am. No. 79, 2010
Division 880
Division 880	ad No 34, 2019
Subdivision 880-A
s 880-10	ad No 34, 2019
s 880-15	ad No 34, 2019
s 880-20	ad No 34, 2019
Subdivision 880-B
s 880-50	ad No 34, 2019
s 880-55	ad No 34, 2019
s 880-60	ad No 34, 2019
Subdivision 880-C
s 880-100	ad No 34, 2019
s 880-105	ad No 34, 2019
s 880-110	ad No 34, 2019
s 880-115	ad No 34, 2019
s 880-120	ad No 34, 2019
s 880-125	ad No 34, 2019
s 880-130	ad No 34, 2019
Subdivision 880-D
s 880-200	ad No 34, 2019
s 880-205	ad No 34, 2019
Chapter 5
Link note to Chapt. 5	rep. No. 41, 2005
Part 5-30
Link note to Part 5-30	rep. No. 41, 2005
Division 900
Subdivision 900-A
s. 900-12	rs. No. 178, 1999
	am. No. 168, 2001; No. 15, 2007; No. 56, 2010
Subdivision 900-B
s. 900-15	am. No. 174, 1997; No. 72, 2001
s. 900-30	am. No. 121, 1997; No. 179, 1999; No. 72, 2001; No. 77, 2001; No. 95, 2004; Nos. 58 and 101, 2006; No 14, 2022
s. 900-45	am. No. 179, 1999
Subdivision 900-C
s. 900-70	am. No. 174, 1997; No. 72, 2001; No 162, 2015
Subdivision 900-D
s. 900-80	am. No. 174, 1997; No. 72, 2001
s. 900-95	am. No. 179, 1999
Subdivision 900-E
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s. 900-115	am. No. 77, 2001
s. 900-120	am. No. 176, 1999
	rs. No. 77, 2001
s. 900-125	am. No. 77, 2001
s. 900-135	am. No. 179, 1999
Subdivision 900-F
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
Subdivision 900-G
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
Subdivision 900-I
Link note to Guide	ad. No. 16, 1998
	rep. No. 41, 2005
s. 900-220	am. No. 179, 1999; No. 77, 2001; No. 101, 2006
s. 900-240	am. No. 75, 2010
s 900-250	am No 162, 2015
Part 5-35
Division 905
Division 905	ad. No. 146, 2001
s. 905-5	ad. No. 146, 2001
Link note to s. 905-5	rep. No. 41, 2005
Division 909
Link note to s. 909-1	rep. No. 41, 2005
Chapter 6
Part 6-1
Link note to Part 6-1	rep. No. 41, 2005
Division 950
s. 950-150	am. No. 16, 1998
Link note to s. 950-150	rep. No. 41, 2005
Division 960
Subdivision 960-B
Subdivision 960-B	ad No 88, 2013
s 960-20	ad No 88, 2013
	am No 96, 2014; No 92, 2020
Subdivision 960-C
Subdivision 960-C	ad. No. 133, 2003
s. 960-49	ad. No. 133, 2003
s 960-50	ad No 133, 2003
	am No 67, 2003; No 58, 2006; No 164, 2007; No 114, 2010; No 46, 2011; No 147, 2011; No 170, 2015; No 49, 2020; No 29, 2023
s. 960-55	ad. No. 133, 2003
	am. No. 15, 2009
Subdivision 960-D
Subdivision 960-D	ad. No. 133, 2003
s. 960-56	ad. No. 133, 2003
Link note to Guide	rep. No. 41, 2005
s. 960-59	ad. No. 133, 2003
s. 960-60	ad. No. 133, 2003
	am. No. 96, 2004; No. 41, 2005; No. 15, 2009
s. 960-61	ad. No. 168, 2006
s. 960-65	ad. No. 133, 2003
	am. No. 96, 2004
s. 960-70	ad. No. 133, 2003
	am. No. 96, 2004; No. 168, 2006
s. 960-75	ad. No. 133, 2003
s. 960-80	ad. No. 133, 2003
	am. No. 96, 2004; No. 41, 2005; No. 168, 2006
s. 960-85	ad. No. 133, 2003
s. 960-90	ad. No. 133, 2003
	am. No. 96, 2004; No. 41, 2005
Subdivision 960-E
s. 960-100	am. No. 86, 2000; No. 92, 2000; No. 58, 2006; No. 9, 2007; No. 19, 2010
Link note to s. 960-100	rep. No. 162, 2001
s. 960-105	ad. No. 58, 2006
Subdivision 960-F
Subdivision 960-F	ad. No. 162, 2001
s. 960-115	ad. No. 162, 2001
	am No 53, 2016
s. 960-120	ad. No. 162, 2001
	am. No. 97, 2008; No 53, 2016
Subdivision 960-G
Subdivision 960-G	ad. No. 68, 2002
s. 960-130	ad. No. 68, 2002
	am No 53, 2016
s. 960-135	ad. No. 68, 2002
s. 960-140	ad. No. 90, 2002
	am. No. 41, 2005; No 53, 2016
Subdivision 960-GP
Subdivision 960-GP	ad. No. 168, 2006
s. 960-180	ad. No. 168, 2006
s. 960-185	ad. No. 168, 2006
s. 960-190	ad. No. 168, 2006
	am. No. 88, 2009
s. 960-195	ad. No. 168, 2006
Subdivision 960-H
s. 960-220	rs. No. 16, 1998
	am. No. 46, 1998
s. 960-225	am. No. 46, 1998
s. 960-230	am. No. 46, 1998
s. 960-235	am. No. 46, 1998
s. 960-240	am. No. 46, 1998
s. 960-245	am. No. 46, 1998
Link note to s. 960-245	rep. No. 46, 1998
Subdivision 960-J
Subdivision 960-J	ad. No. 144, 2008
s. 960-250	ad. No. 144, 2008
s. 960-252	ad. No. 144, 2008
s. 960-255	ad. No. 144, 2008
Subdivision 960-M
s. 960-260	ad. No. 46, 1998
	am. No. 71, 2012
Link note to Guide	rep. No. 41, 2005
s 960-265	ad No 46, 1998
	am No 165, 1999; No 114, 2000; No 77, 2001; No 160, 2005; No 9, 2007; No 164, 2007; No 141, 2008; No 71, 2012; No 85, 2013; No 118, 2013; No 96, 2014; No 109, 2014; No 81, 2016; No 64, 2017; No 34, 2019; No 49, 2019; No 8, 2026
s. 960-270	ad. No. 46, 1998
	am. No. 9, 2007; No 64, 2017
s. 960-275	ad. No. 46, 1998
	am. Nos. 94, 165 and 169, 1999; No. 114, 2000; No. 32, 2006; No. 9, 2007; No 88 and 124, 2013; No 64, 2017
s. 960-280	ad. No. 46, 1998
	am. No. 77, 2001; No. 9, 2007; No. 88, 2013; No 145, 2015; No 64, 2017
Link note to s. 960-280	rs. No. 164, 1999
	rep. No. 41, 2005
s 960-285	ad No 9, 2007
	am No 15, 2007; No 62, 2009; No 75, 2012; No 88, 2013
	rs No 81, 2016
	am No 8, 2026
s 960-290	ad No 64, 2017
Subdivision 960-Q	ad. No. 164, 1999
	rep. No. 80, 2007
s. 960-330	ad. No. 164, 1999
	rep. No. 80, 2007
Link note to Guide	rep. No. 41, 2005
s. 960-335	ad. No. 164, 1999
	rep. No. 80, 2007
s. 960-340	ad. No. 164, 1999
	rep. No. 80, 2007
s. 960-345	ad. No. 164, 1999
	am. No. 41, 2005
	rep. No. 80, 2007
s. 960-350	ad. No. 164, 1999
	rep. No. 80, 2007
s. 960-355	ad. No. 164, 1999
	rep. No. 80, 2007
Link note to s. 960-355	rep. No. 41, 2005
Subdivision 960-R	ad. No. 177, 1999
	rep. No. 101, 2006
s. 960-370	ad. No. 177, 1999
	rep. No. 101, 2006
Link note to s. 960-370	ad. No. 163, 2001
	rep. No. 41, 2005
Subdivision 960-S
Subdivision 960-S	ad. No. 58, 2006
s. 960-400	ad. No. 58, 2006
	am No 105, 2015
s. 960-405	ad. No. 58, 2006
s. 960-410	ad. No. 58, 2006
s 960-412	ad No 105, 2015
	am No 93, 2017
s. 960-415	ad. No. 133, 2009
Subdivision 960-T
Subdivision 960-T	ad No 2, 2015
s 960-500	ad No 2, 2015
s 960-505	ad No 2, 2015
	am No 53, 2015; No 59, 2019
Subdivision 960-U
Subdivision 960-U	ad No 170, 2015
s 960-550	ad No 170, 2015
s 960-555	ad No 170, 2015
	am No 49, 2020
s 960-560	ad No 170, 2015
s 960-565	ad No 170, 2015
	am No 49, 2020
s 960-570	ad No 170, 2015
	am No 49, 2020
s 960-575	ad No 49, 2020
Division 961
Division 961	ad No 70, 2015
Subdivision 961-A
s 961-1	ad No 70, 2015
s 961-5	ad No 70, 2015
	am No 92, 2020
s 961-10	ad No 70, 2015
s 961-15	ad No 70, 2015
s 961-20	ad No 70, 2015
Subdivision 961-B
s 961-50	ad No 70, 2015
s 961-55	ad No 70, 2015
	am No 92, 2020
s 961-60	ad No 70, 2015
s 961-65	ad No 70, 2015
Division 974
Division 974	ad. No. 163, 2001
Subdivision 974-A
s. 974-1	ad. No. 163, 2001
s. 974-5	ad. No. 163, 2001
Link note to Guide	rep. No. 41, 2005
s. 974-10	ad. No. 163, 2001
	am. No. 58, 2006; No. 97, 2008; No 126, 2015; No 130, 2015
Subdivision 974-B
s. 974-15	ad. No. 163, 2001
s. 974-20	ad. No. 163, 2001
s. 974-25	ad. No. 163, 2001
s. 974-30	ad. No. 163, 2001
s. 974-35	ad. No. 163, 2001
s. 974-40	ad. No. 163, 2001
s. 974-45	ad. No. 163, 2001
s. 974-50	ad. No. 163, 2001
	am. No. 46, 2011
s. 974-55	ad. No. 163, 2001
s. 974-60	ad. No. 163, 2001
s. 974-65	ad. No. 163, 2001
Subdivision 974-C
s. 974-70	ad. No. 163, 2001
s. 974-75	ad. No. 163, 2001
	am. Nos. 23 and 162, 2005
	(4) exp 1 July 2005 (s 974-75(4))
	am. No. 80, 2007; No 10, 2016
s. 974-80	ad. No. 163, 2001
	am No 10, 2016
s. 974-85	ad. No. 163, 2001
	am No 10, 2016
s. 974-90	ad. No. 163, 2001
s. 974-95	ad. No. 163, 2001
Subdivision 974-D
s. 974-100	ad. No. 163, 2001
s. 974-105	ad. No. 163, 2001
	am. No. 162, 2005
s. 974-110	ad. No. 163, 2001
	am. No. 162, 2005; No. 97, 2008; No. 56, 2010
s. 974-112	ad. No. 163, 2001
	am. No. 97, 2008
Subdivision 974-E
s. 974-115	ad. No. 163, 2001
s. 974-120	ad. No. 163, 2001
	am. No. 80, 2006
s. 974-125	ad. No. 163, 2001
Subdivision 974-F
s. 974-130	ad. No. 163, 2001
	am. No. 164, 2007; No. 79, 2010
s. 974-135	ad. No. 163, 2001
s. 974-140	ad. No. 163, 2001
	am No 10, 2016
s. 974-145	ad. No. 163, 2001
s. 974-150	ad. No. 163, 2001
	am. No. 97, 2008; No. 41, 2011
s. 974-155	ad. No. 163, 2001
s. 974-160	ad. No. 163, 2001
s. 974-165	ad. No. 163, 2001
Division 975
Subdivision 975-A
s. 975-100	am. No. 55, 2001
	rep. No. 41, 2005
Link note to s. 975-100	rep. No. 41, 2005
s. 975-150	am. No. 90, 2002
Link note to s. 975-150	rep. No. 41, 2005
s. 975-155	ad. No. 23, 2005
s. 975-160	ad. No. 23, 2005
Subdivision 975-G
Subdivision 975-G	ad. No. 80, 2006
s. 975-300	ad. No. 80, 2006
	am. No. 79, 2007
Subdivision 975-W
Link note to s. 975-505	rep. No. 16, 2003
Division 976
Division 976	ad. No. 16, 2003
s 976-1	ad No 16, 2003
	am No 66, 2015; No 41, 2017; No 76, 2023
s. 976-5	ad. No. 16, 2003
s 976-10	ad No 16, 2003
	am No 66, 2015; No 41, 2017
s 976-15	ad No 16, 2003
	am No 66, 2015; No 41, 2017
Link note to s. 976-15	rep. No. 41, 2005
Division 977
Division 977	ad. No. 90, 2002
s. 977-5	ad. No. 90, 2002
	am No 53, 2016
s. 977-10	ad. No. 90, 2002
s. 977-15	ad. No. 90, 2002
s. 977-20	ad. No. 90, 2002
s. 977-25	ad. No. 90, 2002
	am. No. 12, 2012
s. 977-30	ad. No. 90, 2002
s. 977-35	ad. No. 90, 2002
	am. No. 12, 2012
s. 977-40	ad. No. 90, 2002
Link note to s. 977-40	rep. No. 41, 2005
s. 977-50	ad. No. 90, 2002
s. 977-55	ad. No. 90, 2002
Division 980
Division 980	ad No 34, 2019
s 980-1	ad No 34, 2019
Subdivision 980-A
s 980-5	ad No 34, 2019
s 980-10	ad No 34, 2019
s 980-15	ad No 34, 2019
Part 6-5
Division 995
s 995-1 (cont. below)	am No 56, 1997; No 95, 1997; No 121, 1997; No 147, 1997; No 174, 1997; No 179, 1997; No 16, 1998; No 17, 1998; No 41, 1998; No 46, 1998; No 47, 1998; No 63, 1998; No 102, 1998; No 108, 1998; No 128, 1998; No 11, 1999; No 39, 1999; No 44, 1999; No 54, 1999; No 60, 1999; No 93, 1999; No 94, 1999; No 146, 1999; No 156, 1999; No 164, 1999; No 165, 1999; No 169, 1999; No 176, 1999; No 177, 1999; No 178 1999; No 179, 1999; No 44, 2000; No 58, 2000; No 66, 2000; No 79, 2000; No 86, 2000; No 89, 2000; No 90, 2000; No 91, 2000; No 92, 2000; No 114, 2000; No 144, 2000; No 173, 2000; No 55, 2001; No 72, 2001; No 73, 2001; No 77, 2001; No 78, 2001; No 89, 2001; No 114, 2001; No 162, 2001; No 163, 2001; No 167, 2001; No 168, 2001; No 169, 2001; No 15, 2002; No 27, 2002; No 32, 2002; No 48, 2002; No 53, 2002; No 57, 2002; No 68, 2002 (as am by No 16, 2003); No 90, 2002; No 97, 2002; No 117, 2002; No 119, 2002; No 136, 2002; No 139, 2002; No 12, 2003; No 16, 2003; No 66, 2003; No 67, 2003; No 86, 2003; No 101, 2003; No 107, 2003; No 133, 2003; No 141, 2003; No 142, 2003; No 150, 2003; No 52, 2004; No 83, 2004; No 95, 2004; No 96, 2004; No 101, 2004; No 23, 2005; No 41, 2005; No 45, 2005; No 58, 2005; No 64, 2005; No 75, 2005; No 77, 2005; No 78, 2005; No 147, 2005; No 160, 2005; No 161, 2005; No 162, 2005; No 32, 2006; No 55, 2006; No 58, 2006; No 65, 2006; No 73, 2006; No 80, 2006; No 100, 2006; No 101, 2006; No 168, 2006; No 4, 2007; No 9, 2007; No 15, 2007; No 32, 2007; No 55, 2007; No 56, 2007; No 78, 2007; No 79, 2007; No 80, 1007; No 143, 2007; No 154, 1007; No 164, 2007; No 184, 2007; No 32, 2008; No 38, 2008; No 45, 2008; No 97, 2008; No 130, 2008; No 144, 2008; No 14, 2009; No 15, 2009; No 27, 2009; No 31, 2009; No 42, 2009; No 47, 2009; No 75, 2009; No 88, 2009; No 114, 2009; No 126, 2009; No 133, 2009; No 19, 2010; No 20, 2010; No 56, 2010; No 74, 2010; No 75, 2010; No 79, 2010; No 90, 2010; No 105, 2010; No 114, 2010; No 117, 2010; No 136, 2010; No 145, 2010; No 31, 2011; No 41, 2011; No 46, 2011; No 61, 2011; No 62, 2011; No 93, 2011; No 132, 2011; No 147, 2011; No 12, 2012; No 14, 2012; No 18, 2012; No 23, 2012; No 26, 2012; No 37, 2012; No 39, 2012; No 57, 2012;
s 995-1 (cont.)	No 58, 2012; No 71, 2012; No 75, 2012; No 99, 2012; No 109, 2012; No 115, 2012; No 126, 2012; No 136, 2012; No 169, 2012; No 181, 2012; No 185, 2012; No 44, 2013; No 82, 2013; No 84, 2013; No 85, 2013; No 88, 2013; No 89, 2013; No 96, 2013; No 101, 2013; No 118, 2013; No 120, 2013; No 124, 2013; No 13, 2014; No 34, 2014; No 67, 2014; No 77, 2014; No 82, 2014; No 83, 2014; No 96, 2014; No 101, 2014; No 110, 2014; No 133, 2014; No 2, 2015; No 20, 2015; No 21, 2015; No 36, 2015; No 66, 2015; No 67, 2015; No 70, 2015; No 105, 2015; No 114, 2015; No 130, 2015; No 135, 2015; No 150, 2015; No 162, 2015; No 169, 2015; No 170, 2015; No 10, 2016; No 18, 2016; No 23, 2016; No 53, 2016; No 54, 2016; No 55, 2016; No 63, 2016; No 81, 2016; No 89, 2016; No 15, 2017; No 27, 2017; No 41, 2017; No 55, 2017; No 64, 2017; No 94, 2017; No 126, 2017; No 132, 2017; No 15, 2018; No 23, 2018; No 82, 2018; No 84, 2018; No 94, 2018; No 116, 2018; No 121, 2018
	ed C191
s 995-1 (cont.)	am No 7, 2019; No 8, 2019; No 15, 2019; No 34, 2019; No 37, 2019; No 49, 2019; No 59, 2019; No 94, 2019; No 95, 2019; No 105, 2019; No 107, 2019; No 129, 2019; No 21, 2020; No 49, 2020; No 64, 2020; No 69, 2020; No 79, 2020; No 92, 2020; No 112, 2020; No 151, 2020; No 45, 2021; No 47, 2021; No 72, 2021; No 101, 2021; No 127, 2021; No 8, 2022 (sch 5 (item 18)); No 24, 2022; No 75, 2022; No 84, 2022; No 4, 2023; No 14, 2023; No 28, 2023; No 29, 2023; No 40, 2023; No 61, 2023; No 69, 2023; No 73, 2023; No 76, 2023 (sch 2 (item 659) md not incorp); No 23, 2024; No 38, 2024; No 52, 2024; No 67, 2024; No 90, 2024; No 134, 2024; No 138, 2024; No 9, 2025; No 45, 2025; No 57, 2025; No 1, 2026; No 8, 2026; No 47, 2026

Promotion and advertising expenses	Promotion and advertising expenses	Promotion and advertising expenses
Item	Section 32-5 does not stop you deducting a loss or outgoing for ...	But the exception does not apply if ...
4.1	providing entertainment if: (a) you provide it to an individual under a contract to supply him or her with goods or services in the ordinary course of your business; and (b) you incur the loss or outgoing to promote or advertise to the public your business or its goods or services.
4.2	providing or exhibiting your *business’s goods or services if you incur the loss or outgoing to promote or advertise those goods or services to the public.
4.3	providing entertainment to promote or advertise to the public a business or its goods or services.	some people have a greater opportunity to get the benefits of the entertainment than ordinary members of the public have.

Assets counted for this test and their values	Assets counted for this test and their values	Assets counted for this test and their values
Item	Asset	Value
1	An asset whose decline in value you can deduct under Division 40	The asset’s *written down value
2	An item of *trading stock	Its value under subsection 70-45(1)
3	An asset that you lease from another entity	The sum of the amounts of the future lease payments for the asset to which you are irrevocably committed, less an appropriate amount to reflect any interest component for those lease payments
4	Trade marks, patents, copyrights and similar rights	Their *reduced cost base

Item	For the special rules about this situation ...	See:
1.	A company has had a change of ownership or control during the income year, and has not satisfied the business continuity test: it works out its taxable income and its tax loss in a special way.	Subdivision 165-B
2.	A company wants to deduct a tax loss. It cannot do so unless: • the same people owned the company during the loss year, the income year and any intervening year; and	Subdivision 165-A
	• no person controlled the company’s voting power at any time during the income year who did not also control it during the whole of the loss year and any intervening year; or the company has satisfied the business continuity test.
3.	One or more of these things happen: • income is injected into a company; • a tax benefit is obtained from available losses or deductions; • a deduction is injected into a company; • a tax benefit is obtained because of available income. The Commissioner can disallow tax losses or current year deductions.	Division 175
4.	A company can transfer a surplus amount of its tax loss to another company so that the other company can deduct the amount in the income year of the transfer. (Both companies must be members of the same wholly-owned group.)	Subdivision 170-A
	See also: Tax losses of pooled development funds (PDFs) below
5.	A life insurance company	Subdivision 320-D
6.	A company is a designated infrastructure project entity.	Subdivision 415-B

Item	For the special rules about this situation...	See:
1.	A corporate tax entity that has an amount of excess franking offsets for an income year: it works out its tax loss in a special way.	Subdivision 36-C
	See also Division 160 (loss carry back tax offset for 2020-21, 2021-22 or 2022-23 for businesses with turnover under $5 billion)

Item	For the special rules about this situation ...	See:
1.	A company is a pooled development fund (PDF) at the end of an income year for which it has a tax loss: it can only: (a) deduct the loss while it is a PDF; or (b) carry back the loss to an income year in which it was a PDF.	Sections 195-5 and 195-37
2.	A company becomes a PDF during an income year: special rules affect how it works out a tax loss and how the loss is utilised.	Section 195-15

Item	For the special rules about this subsection...	See:
1.	A trust has had a change of ownership or control or there has been an abnormal trading in its units: • if this happens in the income year, it works out its net income and tax loss in a special way; or • if this happens at any time from the start of a loss year until the end of the income year, it cannot deduct a tax loss from the loss year. This will not be the case if the trust is an excepted trust. However, if it became one by making a family trust election, a special tax may be payable on certain distributions and other amounts.	Divisions 266, 267 and 268 in Schedule 2F to the Income Tax Assessment Act 1936
2.	A trust is involved in a scheme to take advantage of deductions. The trust may be prevented from making full use of them.	Division 270 in Schedule 2F to the Income Tax Assessment Act 1936
3.	A trust is a designated infrastructure project entity.	Subdivision 415-B

Working out film component of tax loss	Working out film component of tax loss	Working out film component of tax loss
Item	Provision	Type of entity
1	165-70	Company—income year when ownership or control changed
2	175-35	Company—deductions that have been used to obtain a tax benefit disallowed
3	268-60 in Schedule 2F to the Income Tax Assessment Act 1936	Trust—income year when ownership or control changed

Simplified outline of this Division	Simplified outline of this Division	Simplified outline of this Division
Item	Major topic Subordinate topics Rules	Provisions
1	Rules about depreciating assets
1.1	Core provisions Depreciating assets are assets with a limited effective life that are reasonably expected to decline in value. Broadly, the effective life of a depreciating asset is the period it can be used to produce income. The decline in value is based on the cost and effective life of the depreciating asset, not its actual change in value. It begins at start time, when you begin to use the asset (or when you have it installed ready for use). It continues while you use the asset (or have it installed). Usually, the owner of a depreciating asset holds the asset and can therefore claim deductions for its decline in value. Sometimes the economic owner will be different to the legal owner and the economic owner will be the holder.	Subdivision 40-B
1.2	Cost The cost of a depreciating asset includes both: expenses you incur to start holding the asset; and additional expenses that contribute to its present condition and location (e.g. improvements).	Subdivision 40-C
1.3	Balancing adjustments When you stop holding a depreciating asset you may have to include an amount in your assessable income, or deduct an amount under a balancing adjustment. The adjustment reconciles the decline with the actual change in value.	Subdivision 40-D
1.4	Low-value and software development pools Low-cost assets and assets depreciated to a low value may be placed in a low value pool, which is treated as a single depreciating asset. You can also pool in-house software expenditure in a software development pool.	Subdivision 40-E
1.5	Primary production depreciating assets You can deduct amounts for capital expenditure on: water facilities immediately; or horticultural plants over a period that relates to the effective life of the plant; or fodder storage assets immediately; or fencing assets immediately.	Subdivision 40-F
2	Rules about other capital expenditure
2.1	Capital expenditure of primary producers and other landholders You can deduct amounts for capital expenditure on: landcare operations immediately; or electricity and telephone lines over 10 income years.	Subdivision 40-G
2.2	Capital expenditure that is immediately deductible You can get an immediate deduction for certain capital expenditure on: exploration or prospecting; and rehabilitation of mine and quarry sites; and paying petroleum taxes; and environmental protection activities.	Subdivision 40-H
2.3	Capital expenditure that is deductible over time You can deduct amounts for certain capital expenditure associated with projects you carry on. You deduct the amount over the life of the project using a project pool. You can also deduct amounts for certain business related costs over 5 years where the amounts are not otherwise taken into account and are not denied a deduction.	Subdivision 40-I
2.4	Capital expenditure for establishing trees in carbon sink forests You can deduct amounts for capital expenditure for the establishment of trees in carbon sink forests.	Subdivision 40-J

Identifying the holder of a depreciating asset	Identifying the holder of a depreciating asset	Identifying the holder of a depreciating asset
Item	This kind of depreciating asset:	Is held by this entity:
1	A car in respect of which a lease has been granted that was a luxury car when the lessor first leased it	The lessee (while the lessee has the *right to use the car) and not the lessor
2	A depreciating asset that is fixed to land subject to a quasi-ownership right (including any extension or renewal of such a right) where the owner of the right has a right to remove the asset	The owner of the quasi-ownership right (while the right to remove exists)
3	An improvement to land (whether a fixture or not) subject to a *quasi-ownership right (including any extension or renewal of such a right) made, or itself improved, by any owner of the right for the owner’s own use where the owner of the right has no right to remove the asset	The owner of the quasi-ownership right (while it exists)
4	A *depreciating asset that is subject to a lease where the asset is fixed to land and the lessor has the right to recover the asset	The lessor (while the right to recover exists)
5	A right that an entity legally owns but which another entity (the economic owner) exercises or has a right to exercise immediately, where the economic owner has a right to become its legal owner and it is reasonable to expect that: (a) the economic owner will become its legal owner; or (b) it will be disposed of at the direction and for the benefit of the economic owner	The economic owner and not the legal owner
6	A *depreciating asset that an entity (the former holder) would, apart from this item, hold under this table (including by another application of this item) where a second entity (also the economic owner): (a) possesses the asset, or has a right as against the former holder to possess the asset immediately; and (b) has a right as against the former holder the exercise of which would make the economic owner the holder under any item of this table; and it is reasonable to expect that the economic owner will become its holder by exercising the right, or that the asset will be disposed of at the direction and for the benefit of the economic owner	The economic owner and not the former holder
7	A *depreciating asset that is a partnership asset	The partnership and not any particular partner
8	Mining, quarrying or prospecting information that an entity has and that is relevant to: (a) mining and quarrying operations carried on, or proposed to be carried on by the entity; or (b) a business carried on by the entity that includes exploration or prospecting for *minerals or quarry materials obtainable by such operations; whether or not it is generally available	The entity
9	Other *mining quarrying or prospecting information that an entity has and that is not generally available	The entity
10	Any *depreciating asset	The owner, or the legal owner if there is both a legal and equitable owner

Effective life of certain intangible depreciating assets	Effective life of certain intangible depreciating assets	Effective life of certain intangible depreciating assets
Item	For this asset:	The effective life is:
1	Standard patent	20 years
2	Innovation patent	8 years
3	Petty patent	6 years
4	Registered design	15 years
5	Copyright (except copyright in a *film)	The shorter of: (a) 25 years from when you acquire the copyright; or (b) the period until the copyright ends
6	A licence (except one relating to a copyright or *in-house software)	The term of the licence
7	A licence relating to a copyright (except copyright in a *film)	The shorter of: (a) 25 years from when you become the licensee; or (b) the period until the licence ends
8	*In-house software	5 years
9	*Spectrum licence	The term of the licence
14	*Telecommunications site access right	The term of the right

Effective life of certain mining, quarrying or prospecting rights and mining, quarrying or prospecting information	Effective life of certain mining, quarrying or prospecting rights and mining, quarrying or prospecting information	Effective life of certain mining, quarrying or prospecting rights and mining, quarrying or prospecting information
Item	Column 1 For this asset:	Column 2 Estimate the period until the end of:
1	A mining, quarrying or prospecting right, or mining, quarrying or prospecting information, relating to mining and quarrying operations (except obtaining petroleum or quarry materials)	The life of the mine or proposed mine to which the right or information relates or, if there is more than one, the life of the mine that has the longest estimated life
2	A mining, quarrying or prospecting right, or mining, quarrying or prospecting information, relating to mining and quarrying operations to obtain petroleum	The life of the petroleum field or proposed petroleum field to which the right or information relates or, if there is more than one, the life of the petroleum field that has the longest estimated life
3	A mining, quarrying or prospecting right, or mining, quarrying or prospecting information, relating to *mining and quarrying operations to obtain quarry materials	The life of the quarry or proposed quarry to which the right or information relates or, if there is more than one, the life of the quarry that has the longest estimated life

Capped life of certain depreciating assets	Capped life of certain depreciating assets	Capped life of certain depreciating assets
Item	Kind of depreciating asset	Period
1	Aeroplane used predominantly for agricultural spraying or agricultural dusting	8 years
2	Aeroplane to which item 1 does not apply	10 years
3	Helicopter used predominantly for mustering, agricultural spraying or agricultural dusting	8 years
4	Helicopter to which item 3 does not apply	10 years
5	Bus with a *gross vehicle mass of more than 3.5 tonnes	7.5 years
6	Light commercial vehicle with a *gross vehicle mass of 3.5 tonnes or less and designed to carry a load of 1 tonne or more	7.5 years
7	Minibus with a *gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers	7.5 years
8	Trailer with a *gross vehicle mass of more than 4.5 tonnes	10 years
9	Truck with a gross vehicle mass of more than 3.5 tonnes (other than a truck that is used in mining and quarrying operations and that is not of a kind that can be registered to be driven on a public road in the place in which the truck is operated)	7.5 years
10	Vessel for which you have a certificate under Part 2 of the Shipping Reform (Tax Incentives) Act 2012	10 years

Capped life of certain depreciating assets used in specified industries	Capped life of certain depreciating assets used in specified industries	Capped life of certain depreciating assets used in specified industries	Capped life of certain depreciating assets used in specified industries
Item	Kind of depreciating asset	Industry in which the asset is used	Period
1	Gas transmission asset	Gas supply	20 years
2	Gas distribution asset	Gas supply	20 years
3	Oil production asset (other than an electricity generation asset or an offshore platform)	Oil and gas extraction	15 years
4	Gas production asset (other than an electricity generation asset or an offshore platform)	Oil and gas extraction	15 years
5	Offshore platform	Oil and gas extraction	20 years
6	Asset (other than an electricity generation asset) used to manufacture condensate, crude oil, domestic gas, liquid natural gas or liquid petroleum gas but not if the manufacture occurs in an oil refinery	Petroleum refining	15 years
7	Harvester	Primary production sector	6 2/3 years
8	Tractor	Primary production sector	6 2/3 years

First element of the cost of a depreciating asset	First element of the cost of a depreciating asset	First element of the cost of a depreciating asset
Item	In this case:	The cost is:
1	A depreciating asset you hold is split into 2 or more assets	For each of the assets into which it is split, the amount worked out under section 40-205
2	A depreciating asset or assets that you hold is or are merged into another depreciating asset	For the other asset, the amount worked out under section 40-210
3	A balancing adjustment event happens to a depreciating asset you *hold because you stop using it for any purpose expecting never to use it again, and you continue to hold it	The *termination value of the asset at the time of the event
4	A balancing adjustment event happens to a depreciating asset you *hold but have not used because you expect never to use it, and you continue to hold it	The *termination value of the asset at the time of the event
5	A partnership asset that was *held, just before it became a partnership asset, by one or more partners (whether or not any other entity was a joint holder) or a partnership asset to which subsection 40-295(2) applies	The *market value of the asset when the partnership started to hold it or when the change referred to in subsection 40-295(2) occurred
6	There is roll-over relief under section 40-340 for a balancing adjustment event happening to a depreciating asset	The *adjustable value of the asset to the transferor just before the balancing adjustment event occurred
7	You are the legal owner of a depreciating asset that is hired under a hire purchase agreement and you start *holding it because the entity to whom it is hired does not become the legal owner	The *market value of the asset when you started to hold it
8	You started to hold the asset under an arrangement and: (a) there is at least one other party to the arrangement with whom you did not deal at arm’s length; and (b) apart from this item, the first element of the asset’s cost would exceed its market value	The market value of the asset when you started to hold it
9	You started to hold the asset under an arrangement that was private or domestic in nature to you (for example, a gift)	The *market value of the asset when you started to hold it
10	The *Finance Minister has determined a cost for you under section 49A, 49B, 50A, 50B, 51A or 51B of the Airports (Transitional) Act 1996	The cost so determined
11	To which Division 58 (which deals with assets previously owned by an *exempt entity) applies	The amount applicable under subsections 58-70(3) and (5)
12	A balancing adjustment event happens to a depreciating asset because a person dies and the asset devolves to you as the person’s *legal personal representative	The asset’s adjustable value on the day the person died or, if the asset is allocated to a low-value pool, so much of the closing pool balance for the income year in which the person died as is reasonably attributable to the asset
13	You started to hold a depreciating asset because it *passed to you as the beneficiary or a joint tenant	The market value of the asset when you started to hold it reduced by any capital gain that was disregarded under section 128-10 or subsection 128-15(3), whether by the deceased or by the *legal personal representative
14	A balancing adjustment event happens to a depreciating asset you *hold because of subsection 40-295(1B)	What would, apart from subsection 40-285(3), be the asset’s adjustable value on the day the balancing adjustment event occurs

Amount you are taken to have paid to hold a depreciating asset or to receive a benefit	Amount you are taken to have paid to hold a depreciating asset or to receive a benefit	Amount you are taken to have paid to hold a depreciating asset or to receive a benefit
Item	In this case:	The amount is:
1	You pay an amount	The amount
2	You incur or increase a liability to pay an amount	The amount of the liability or increase when you incurred or increased it
3	All or part of a liability to pay an amount owed to you by another entity is terminated	The amount of the liability or part when it is terminated
4	You provide a *non-cash benefit	The *market value of the non-cash benefit when it is provided
5	You incur or increase a liability to provide a *non-cash benefit	The *market value of the non-cash benefit or the increase when you incurred or increased the liability
6	All or part of a liability to provide a non-cash benefit (except the depreciating asset) owed to you by another entity is terminated	The *market value of the non-cash benefit when the liability is terminated

Second element of the cost of a depreciating asset	Second element of the cost of a depreciating asset	Second element of the cost of a depreciating asset
Item	In this case:	The second element of cost is:
1	You received the benefit under an arrangement and: (a) there is at least one other party to the arrangement with whom you did not deal at arm’s length; and (b) apart from this item, the second element of cost for the benefit would exceed its *market value	The market value of the benefit when you received it
2	You received the benefit under an *arrangement that was private or domestic in nature to you	The *market value of the benefit when you received it

Termination value table	Termination value table	Termination value table
Item	For this balancing adjustment event:	The termination value is:
1	You stop using a depreciating asset, or having it installed ready for use, for any purpose and you expect never to use it again even though you still *hold it	The market value of the asset when you stopped using it or having it installed ready for use
2	You decide never to use a depreciating asset that you have not used even though you still hold it	The *market value of the asset when you make the decision
3	You stop using in-house software for any purpose and you expect never to use it again even though you still hold it	Zero
4	You decide never to use in-house software that you have not used even though you still hold it	Zero
5	One or more partners stop holding a depreciating asset when it becomes a partnership asset or a balancing adjustment event referred to in subsection 40-295(2) occurs	The market value of the asset when the partnership started to hold it or when the balancing adjustment event occurred
6	You stop holding a depreciating asset under an arrangement and: (a) there is at least one other party to the arrangement with whom you did not deal at arm’s length; and (b) apart from this item, the termination value would be less than its market value	The market value of the asset just before you stopped holding it
7	You stop holding a depreciating asset under an *arrangement that was private or domestic in nature to you (for example, a gift)	The market value of the asset just before you stopped holding it
8	A *depreciating asset is lost or destroyed	The amount or value received or receivable under an insurance policy or otherwise for the loss or destruction
9	You stop holding a depreciating asset because you die and the asset starts being held by the *legal personal representative	The asset’s adjustable value on the day you died or, if the asset is allocated to a low-value pool, so much of the closing pool balance for the income year in which you died as is reasonably attributable to the asset
10	You stop holding a depreciating asset because it *passes directly to a beneficiary or joint tenant when you die	The *market value of the asset on the day you die
11	A depreciating asset for which the Finance Minister has determined an amount for you under section 52A of the Airports (Transitional) Act 1996	The amount so determined
13	The *balancing adjustment event occurs under subsection 40-295(1A)	Zero
14	The *balancing adjustment event occurs under subsection 40-295(1B)	What would, apart from subsection 40-285(3), be the asset’s adjustable value on the day the balancing adjustment event occurs

CGT roll-overs that qualify transferor for relief	CGT roll-overs that qualify transferor for relief	CGT roll-overs that qualify transferor for relief
Item	Type of CGT roll-over	Conditions
1	Disposal of asset to wholly-owned company	The transferor is able to choose a roll-over under Subdivision 122-A for the *CGT event.
2	Disposal of asset by partnership to wholly-owned company	The transferor is a partnership, the property is partnership property and the partners are able to choose a roll-over under Subdivision 122-B for the disposal by the partners of the *CGT assets consisting of their interests in the property.
2A	Transfer of a *CGT asset of a trust to a company under a trust restructure	The transferor and transferee are able to choose a roll-over under Subdivision 124-N for the *CGT event.
3	Marriage or relationship breakdown	There is a roll-over under Subdivision 126-A for the *CGT event.
4	Disposal of asset to another member of the same wholly-owned group	The transferor is able to choose a roll-over under Subdivision 126-B for the *CGT event.
5	*Disposal of asset between certain trusts	The trustees of the trusts choose to obtain a roll-over under Subdivision 126-G in relation to the disposal.
6	Disposal of asset as part of merger of superannuation funds	The transferor chooses a roll-over under Subdivision 310-D in relation to the disposal.
8	Transfer of asset under a small business restructure roll-over	A roll-over under Subdivision 328-G would be available in relation to the asset if the asset were not a *depreciating asset.

Deductions allowed for software development pool	Deductions allowed for software development pool	Deductions allowed for software development pool
	Column 1	Column 2
Item	Income year	Amount of expenditure you can deduct for that year
1	Year 1	Nil
2	Year 2	30%
3	Year 3	30%
4	Year 4	30%
5	Year 5	10%

Conditions relating to horticultural plants	Conditions relating to horticultural plants	Conditions relating to horticultural plants
Item	Condition
1	You own the horticultural plant and any holder of a lease, lesser interest or licence relating to the land does not carry on a business of *horticulture on the land
2	The horticultural plant is attached to land you hold under a lease, or a quasi-ownership right granted by an exempt Australian government agency or an exempt foreign government agency, and: (a) the lease or quasi-ownership right enables you to carry on a business of horticulture on the land; and (b) any holder of a lesser interest or licence relating to the land does not carry on a business of horticulture on the land.
3	You: (a) hold a licence relating to the land to which the horticultural plant is attached; and (b) carry on a business of *horticulture on the land as a result of holding the licence.

Write-off rate for horticultural plant	Write-off rate for horticultural plant	Write-off rate for horticultural plant
Item	Effective life of:	The write-off rate is:
1	3 to fewer than 5 years	40%
2	5 to fewer than 62/3 years	27%
3	62/3 to fewer than 10 years	20%
4	10 to fewer than 13 years	17%
5	13 to fewer than 30 years	13%
6	30 years or more	7%

Period after which you cannot count use of horticultural plant	Period after which you cannot count use of horticultural plant	Period after which you cannot count use of horticultural plant
Item	Effective life:	Time limit:
1	3 to fewer than 5 years	2 years and 183 days
2	5 to fewer than 62/3 years	3 years and 257 days
3	62/3 to fewer than 10 years	5 years
4	10 to fewer than 13 years	5 years and 323 days
5	13 to fewer than 30 years	7 years and 253 days
6	30 years or more	14 years and 105 days

Conditions for deduction for establishing trees in carbon sink forest	Conditions for deduction for establishing trees in carbon sink forest
Item	Condition
1	You own the trees and any holder of a lease, lesser interest or licence relating to the land occupied by the trees does not use the land for the primary and principal purpose of *carbon sequestration by the trees.
2	The trees occupy land you hold under a lease, or a quasi-ownership right granted by an exempt Australian government agency or an exempt foreign government agency, and: (a) the lease or quasi-ownership right enables you to use the land for the primary and principal purpose of carbon sequestration by the trees; and (b) any holder of a lesser interest or licence relating to the land does not use the land for the primary and principal purpose of carbon sequestration by the trees.
3	You: (a) hold a licence relating to the land occupied by the trees; and (b) use the land for the primary and principal purpose of *carbon sequestration by the trees, as a result of holding the licence.

Column 1 Date capital works begin	Column 2 Type of capital works	Column 3 Intended use on completion
Time period 1: 22/8/79 to 19/7/82 (inclusive)	Hotel building	For use by any entity wholly or mainly to operate a hotel, motel or guest house that has at least 10 bedrooms that are for use wholly or mainly to provide short-term accommodation for travellers.
	Apartment building	The building consisted of: (a) at least 10 apartments, units or flats each of which was for use wholly or mainly to provide short-term accommodation for travellers; or (b) at least 10 apartments, units or flats each of which was for use for that purpose and facilities that are wholly or mainly for use in association with providing short-term accommodation for travellers in those apartments, units or flats.
Time period 2: 20/7/82 to 17/7/85 (inclusive)	Hotel building	As for time period 1.
	Apartment building	As for time period 1.
	Non-residential building	For: (a) use by the entity that incurred the expenditure for the *purpose of producing assessable income or exempt income; or (b) disposal by that entity to another entity for use by the other entity for the purpose of producing assessable income or exempt income.
Time period 3: 18/7/85 to 20/11/87 (inclusive)	Any building	For: (a) use by the entity that incurred the expenditure for the *purpose of producing assessable income or exempt income; or (b) disposal by that entity to another entity for use by the other entity for the purpose of producing assessable income or exempt income; or (c) use by an entity wholly or mainly for, or in association with, residential accommodation.
Time period 4: 21/11/87 to 26/2/92 (inclusive)	Any building	For: (a) use by the entity that incurred the expenditure for the *purpose of producing assessable income or exempt income; or (b) disposal by that entity to another entity for use by the other entity for the purpose of producing assessable income or exempt income; or (c) use by an entity wholly or mainly for, or in association with, residential accommodation; or (d) use by the entity that incurred the expenditure to carry on research and development activities (within the meaning of former section 73B of the Income Tax Assessment Act 1936) by or for that entity, or for disposal by that entity to another entity for use by the other entity for carrying on research and development activities (within the meaning of that former section) by or for the other entity.
Time period 5: 27/2/92 to 18/8/92 (inclusive)	Hotel building	As for time period 1.
	Apartment building	As for time period 1.
	Other buildings	As for any building in time period 4.
	Structural improvements	As for any building in time period 4.
Time period 6: 19/8/92 to 30/6/97 (inclusive)	Hotel building	As for time period 1.
	Apartment building	As for time period 1.
	Other buildings	As for any building in time period 4.
	Structural improvements	As for any building in time period 4.
	Environment protection earthworks	As for any building in time period 4.

Table 43-140—Current year use	Table 43-140—Current year use	Table 43-140—Current year use
Column 1 Date capital works begin	Column 2 Type of capital works	Column 3 Use of your area at some time in the income year
Time period 1: After 30/6/97	Any capital works	You use your area for the purpose of: (a) producing assessable income; or (b) conducting R&D activities.
Time period 2: 27/2/92 to 30/6/97 (inclusive)	*Hotel building	You use your area for the purpose of producing assessable income.
	*Apartment building	You use your area for the purpose of producing assessable income.
	Other capital works	You use your area for the purpose of: (a) producing assessable income; or (b) conducting R&D activities.
Time period 3: Before 27/2/92	*Hotel building	You use your area for the purpose of producing assessable income and: (a) all or part of that area is used by any entity wholly or mainly to operate a hotel, motel or guest house; and (b) that hotel, motel or guest house has at least 10 bedrooms that are used or available for use wholly to provide short-term accommodation for travellers.
	*Apartment building	You use your area for the purpose of producing assessable income and: (a) that area is, is part of or contains an apartment, unit or flat that is used or available for use by any entity wholly to provide short-term accommodation for travellers, and you own or lease at least 9 other apartments, units or flats in the building that are used or available for use by any entity wholly to provide short-term accommodation for travellers; or (b) that area is, is part of or contains a facility that is used or available for use by any entity wholly or mainly in association with providing short-term accommodation for travellers in apartments, units or flats in the building that are used in the way described in paragraph (a).
	Other capital works	You use your area for the purpose of: (a) producing assessable income; or (b) conducting R&D activities.

Table 43-145—Use in the 4% manner	Table 43-145—Use in the 4% manner	Table 43-145—Use in the 4% manner
Column 1 Date capital works begin	Column 2 Type of capital works	Column 3 Use of a part of *your area at some time in the income year
Time period 1: After 30/6/97	Capital works that are buildings	You use the part of your area for the purpose of producing assessable income and: (a) that part is used by any entity wholly or mainly to operate a hotel, motel or guest house; and (b) that hotel, motel or guest house has at least 10 bedrooms that are used or available for use wholly to provide short-term accommodation for travellers.
		You use the part of your area for the purpose of producing assessable income and: (a) that part is, is part of or contains an apartment, unit or flat that is used or available for use by any entity wholly to provide short-term accommodation for travellers, and you own or lease at least 9 other apartments, units or flats in the building that are used or available for use by any entity wholly to provide short-term accommodation for travellers; or (b) that part is, is part of or contains a facility that is used or available for use by any entity wholly or mainly in association with providing short-term accommodation for travellers in apartments, units or flats in the building that are used in the way described in paragraph (a).
		You use the part of your area for the purpose of producing assessable income, and that part is used by any entity: (a) wholly or mainly for industrial activities; or (b) to provide meal rooms, rest rooms, first aid rooms, change rooms or similar facilities that are wholly or mainly for use by: (i) workers employed wholly or mainly to undertake the work directly involved in carrying out industrial activities; or (ii) the immediate supervisors of those workers; or (c) wholly or mainly as office accommodation for the immediate supervisors of those workers. You use the part of your area in the *4% build to rent manner.
Time period 2: 27/2/92 to 30/6/97 (inclusive)	*Hotel building	You use the part of your area for the purpose of producing assessable income and: (a) that part is used by any entity wholly or mainly to operate a hotel, motel or guest house; and (b) that hotel, motel or guest house has at least 10 bedrooms that are used or available for use wholly to provide short-term accommodation for travellers.
	*Apartment building	You use the part of your area for the purpose of producing assessable income and: (a) that part is, is part of or contains an apartment, unit or flat that is used or available for use by any entity wholly to provide short-term accommodation for travellers, and you own or lease at least 9 other apartments, units or flats in the building that are used or available for use by any entity wholly to provide short-term accommodation for travellers; or (b) that part is, is part of or contains a facility that is used or available for use by any entity wholly or mainly in association with providing short-term accommodation for travellers in apartments, units or flats in the building that are used in the way described in paragraph (a).
	Other buildings	You use the part of your area for the purpose of producing assessable income, and that part is used by any entity: (a) wholly or mainly for *industrial activities; or (b) to provide meal rooms, rest rooms, first aid rooms, change rooms or similar facilities that are wholly or mainly for use by: (i) workers employed wholly or mainly to undertake the work directly involved in carrying out industrial activities; or (ii) the immediate supervisors of those workers; or (c) wholly or mainly as office accommodation for the immediate supervisors of those workers.

Charity, education, science and religion	Charity, education, science and religion	Charity, education, science and religion
Item	Exempt entity	Special conditions
1.1	registered charity	see sections 50-50 and 50-52
1.3	scientific institution	see section 50-55
1.4	public educational institution	see section 50-55
1.6	fund established to enable scientific research to be conducted by or in conjunction with a public university or public hospital	see section 50-65
1.7	society, association or club established for the encouragement of science	see section 50-70

Defence	Defence	Defence	Defence
Item	If you are:	... the following amounts are exempt from income tax:	... subject to these exceptions and special conditions:
1.1	a member of the Defence Force	(a) payments of allowances or bounty of a kind prescribed in the regulations; and (b) the *market value of rations and quarters supplied to you without charge	none
1.1A	a member of the Defence Force	compensation payments for loss of deployment allowance for warlike service	see section 51-32
1.2	a recipient of a payment in respect of a member of the Defence Force	payments of allowances or bounty of a kind prescribed in the regulations	none
1.4	a member of: (a) the Naval Reserve; or (b) the Army Reserve; or (c) the Air Force Reserve	pay and allowances as a member	except pay and allowances for continuous full time service
1.5	a former member of: (a) the Naval Reserve; or (b) the Army Reserve; or (c) the Air Force Reserve	compensation payments for loss of pay and/or allowances as a member	see section 51-33
1.6	a recipient of an ex-gratia payment from the Commonwealth known as the F-111 Deseal/Reseal Ex-gratia Lump Sum Payment	the ex-gratia payment	none
1.7	a recipient of a reparation payment or an additional payment from the Commonwealth in relation to a recommendation by the Defence Force Ombudsman performing a function conferred by a prescribed provision of regulations made under the Ombudsman Act 1976	the reparation payment or additional payment	none

Income tax treatment of social security payments	Income tax treatment of social security payments	Income tax treatment of social security payments	Income tax treatment of social security payments	Income tax treatment of social security payments	Income tax treatment of social security payments
Item	Payment	Case 1	Case 2	Case 3	Case 4
1.1	Advance pharmaceutical supplement	Exempt	Exempt	Not applicable	Not applicable
2.1	Age pension	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52-25)
2AA.1	Australian Government Disaster Recovery Payment	Exempt	Exempt	Not applicable	Not applicable
2A.1	Austudy payment	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52-30)
3A.1	Carer allowance	Exempt	Exempt	Exempt	Exempt
4.1	Carer payment: you are pension age or over	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt, but if it is made under section 236A of the Social Security Act 1991, exempt only up to the tax-free amount (see section 52-35)	Exempt up to the tax-free amount if it is made under section 239 of the Social Security Act 1991 (see section 52-25)
4.2	Carer payment: the care receiver or any of the care receivers is pension age or over	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt, but if it is made under section 236A of the Social Security Act 1991, exempt only up to the tax-free amount (see section 52-35)	Exempt up to the tax-free amount if it is made under section 239 of the Social Security Act 1991 (see section 52-25)
4.3	Carer payment: both you and the care receiver or all of the care receivers are under pension age	Exempt	Exempt	Exempt, but if it is made under section 236A of the Social Security Act 1991, exempt only up to the tax-free amount (see section 52-35)	Exempt up to the tax-free amount if it is made under section 239 of the Social Security Act 1991 (see section 52-25)
4.4	Carer payment: you are under pension age and any of the care receivers has died	Exempt	Exempt	Exempt, but if it is made under section 236A of the Social Security Act 1991, exempt only up to the tax-free amount (see section 52-35)	Exempt up to the tax-free amount if it is made under section 239 of the Social Security Act 1991 (see section 52-25)
5.1	Crisis payment	Exempt	Exempt	Not applicable	Not applicable
6.1	Disability support pension: you are pension age or over	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52-25)
6.2	Disability support pension: you are under pension age	Exempt	Exempt	Exempt	Exempt up to the tax-free amount (see section 52-25)
9.1	Double orphan pension	Exempt	Exempt	Exempt	Not applicable
13A.1	Fares allowance	Exempt	Exempt	Not applicable	Not applicable
14.1	Jobseeker payment	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52-30)
18.1	Mobility allowance	Exempt	Exempt	Not applicable	Not applicable
21A.1	Parenting payment (benefit PP (partnered))	Supplementary amount is exempt (see section 52-15)	Supplementary amount is exempt (see section 52-15)	Exempt	Exempt up to the tax-free amount (see section 52-30)
21A.3	Parenting payment (pension PP (single))	Supplementary amount is exempt (see section 52-15)	Supplementary amount is exempt (see section 52-15)	Exempt	Not applicable
22A.1	Pensioner education supplement	Exempt	Exempt	Not applicable	Not applicable
22B.1	Energy supplement under Part 2.25B of the Social Security Act 1991	Exempt	Exempt	Not applicable	Not applicable
22C.1	Quarterly pension supplement	Exempt	Exempt	Not applicable	Not applicable
25.1	Special benefit	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52-30)
26.1	Special needs age pension	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52-25)
27.1	Special needs disability support pension: you are pension age or over	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52-25)
27.2	Special needs disability support pension: you are under pension age	Exempt	Exempt	Exempt	Exempt up to the tax-free amount (see section 52-25)
30.1	Special needs wife pension: you are pension age or over	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52-25)
30.2	Special needs wife pension: your partner is pension age or over	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52-25)
30.3	Special needs wife pension: both you and your partner are under pension age	Exempt	Exempt	Exempt	Exempt up to the tax-free amount (see section 52-25)
30.4	Special needs wife pension: you are under pension age and your partner has died	Exempt	Exempt	Exempt	Exempt up to the tax-free amount (see section 52-25)
31.1	Telephone allowance	Exempt	Exempt	Not applicable	Not applicable
31A.1	Utilities allowance	Exempt	Exempt	Not applicable	Not applicable
35.1	Youth allowance	Supplementary amount is exempt (see section 52-15)	Supplementary amount, and tax-free amount, are exempt (see sections 52-15 and 52-20)	Exempt	Exempt up to the tax-free amount (see section 52-30)

Supplementary amount of a social security payment	Supplementary amount of a social security payment	Supplementary amount of a social security payment
Item	For this category of social security payment:	the supplementary amount is the total of:
1	Age pension Carer payment Special benefit Special needs age pension Special needs disability support pension Special needs wife pension	(a) so much of the payment as is included by way of rent assistance; and (b) so much of the payment as is included by way of remote area allowance; and (c) so much of the payment as is included by way of pharmaceutical allowance; and (d) so much of the payment as is included by way of tax-exempt pension supplement; and (e) so much of the payment as is included by way of energy supplement
2	Disability support pension	(a) so much of the payment as is included by way of rent assistance; and (b) so much of the payment as is included by way of remote area allowance; and (c) so much of the payment as is included by way of pharmaceutical allowance; and (d) so much of the payment as is included by way of incentive allowance; and (e) so much of the payment as is included by way of language, literacy and numeracy supplement; and (f) so much of the payment as is included by way of tax-exempt pension supplement; and (g) so much of the payment as is included by way of energy supplement
3	Jobseeker payment Parenting payment (benefit (PP partnered)) Parenting payment (pension (PP single)) Youth allowance	(a) so much of the payment as is included by way of rent assistance; and (b) so much of the payment as is included by way of remote area allowance; and (c) so much of the payment as is included by way of pharmaceutical allowance; and (d) so much of the payment as is included by way of language, literacy and numeracy supplement; and (e) so much of the payment as is included by way of tax-exempt pension supplement; and (f) so much of the payment as is included by way of energy supplement
4	Austudy payment	(a) so much of the payment as is included by way of rent assistance; and (b) so much of the payment as is included by way of remote area allowance; and (c) so much of the payment as is included by way of pharmaceutical allowance; and (d) so much of the payment as is included by way of tax-exempt pension supplement; and (e) so much of the payment as is included by way of energy supplement

Bereavement Subdivisions	Bereavement Subdivisions	Bereavement Subdivisions
Item	For this bereavement Subdivision:	This provision tells you if you qualify for payments under it:
1	Subdivision A of Division 9 of Part 2.2	paragraph 82(1)(e)
2	Subdivision A of Division 10 of Part 2.3	paragraph 146F(1)(e)
3	Subdivision B of Division 9 of Part 2.5	paragraph 237(1)(e)
5A	Division 10 of Part 2.11	subsection 567(1) or section 567FA
5B	Division 10 of Part 2.11A	paragraph 592(1)(f)
6	Division 9 of Part 2.12	subsection 660LA(1) or section 660LH
10	Subdivision AA of Division 9 of Part 2.15	paragraph 768A(1)(f)
11	Subdivision A of Division 10 of Part 2.16	paragraph 822(1)(e)